Using Charities Online to Claim Gift Aid

If your charity receives Gift Aid donations, you can claim back the tax through HMRC's Charities Online service—a digital system that allows you to submit repayment claims for Gift Aid, other income like bank interest, and top-up payments under the Gift Aid Small Donations Scheme. This guide explains how to register, activate your account, and submit claims online.

Who can use Charities Online

Charities Online is available to:

• Registered charities
• Community amateur sports clubs (CASCs)
• Nominees (individuals or organisations you authorise to submit claims on your behalf)
• Collection agencies (who receive donations and Gift Aid declarations via their website)
• Authorised agents (such as accountants, tax agents or advisers acting on your behalf)

Registering for Charities Online

Before you can make a claim, you need to register for an HMRC Online Services account.

Go to HMRC's Online Services home page and select 'register', then 'sign up for HMRC Online Services'. Choose 'organisation' as your account type, which takes you to the 'new user' page, then select 'charities'.

You'll need to provide:

• Your charity or CASC's postcode
• Your HMRC reference (up to 5 numbers, starts with 1 or 2 letters)
• Your customer account number (add a zero to the start if it's 9 digits), or the last 4 digits of your bank account number if HMRC recognised you as a charity or CASC before April 2013

After accepting the terms and conditions and entering your name and email address, you'll create a password. Your password must be between 8 and 12 characters (letters and numbers only) and cannot contain the word 'password'.

You'll then receive a unique 12-digit user ID number on screen. Make a note of both your user ID and password and keep them safe—you'll need them to access HMRC Online Services.

Activating your account

After registration, HMRC will send you an activation code by post, which takes around a week to arrive. You must use this code within 28 days.

To activate:

1. Log in to HMRC Online Services using your user ID and password

2. Select 'Charities' from the 'services you can use' list

3. Select 'activate service'

4. Enter your Charities Online activation code

5. Select 'activate'

When you log in, check the date and time shown for your last login. If it's incorrect, report this to HMRC immediately by selecting 'online security' and following the steps provided.

Making a Gift Aid claim

Once your account is active, sign in and go to 'Services you can use'. Select 'access service' next to 'Charities', then 'make a charity repayment claim'.

You'll be asked questions about the type of claim you're making. When filling in details about your organisation on the 'About the organisation' page, only answer 'yes' to the corporate trustee question if your charity is managed by a trust company, trust corporation, or trust department of a bank.

Using schedule spreadsheets

The most efficient way to submit donation details is using a schedule spreadsheet. HMRC provides spreadsheets for:

• Gift Aid donations
• Other income (bank interest or royalties)
• Top-up payments on small donations under the Gift Aid Small Donations Scheme collected in a community building
• Top-up payments for connected charities under the Gift Aid Small Donations Scheme

Each spreadsheet can hold up to 1,000 donations. If you have more, you can submit multiple claims—for example, if you have 1,600 donations, submit two claims with 800 donations each. You must complete and submit one claim before starting another.

What to include on the spreadsheet

For each donor, you must enter:

• Title (maximum 4 characters)
• Full name (maximum 35 characters—use a space instead of a hyphen for double-barrelled surnames)
• House name or number
• Postcode (capital letters with a space, for example S19 2BD)
• Donation date (DD/MM/YY format, or the latest date for multiple donations)
• Donation amount (to 2 decimal places without £ signs, for example 200.00)

The address must be where the donor lives—it cannot be their workplace or a care of address. For non-UK residents (including those in the Isle of Man and Channel Islands), provide full address details including country, but don't include postcodes for Isle of Man or Channel Islands addresses.

Aggregated donations

You can add together donations of £20 or less from different donors as a single entry. The total on one line cannot exceed £1,000, and you cannot aggregate donations associated with admissions to charity visitor attractions.

Instead of individual names and addresses, enter a simple description like 'Thursday club donors' (maximum 35 characters), the date of the last donation, and the total amount raised. Only aggregate donations made within the same accounting period.

Sponsored events

For sponsored events, you can include all donations raised by a single participant under one entry using the participant's name and home address, provided individual donations are less than £500.

Enter 'yes' in the sponsored event box, the date sponsorship payments were received, and the total amount raised. If any individual donation exceeds £500, show it as a separate Gift Aid donation with the donor's name and address.

Regular donations

Regular donations from one person can be shown on a single line. Add them together and enter the date of the most recent donation, but only add together donations made within the same accounting period.

Software requirements

The schedule spreadsheet uses OpenDocument format (ODF). You'll need either:

• Microsoft Excel—download the MS Excel version of the spreadsheet and ensure your computer uses English UK (check under File > Options > Languages)
• LibreOffice—download the LibreOffice version and ensure you have the English (GB) version (check under Tools > Options > Languages)

Don't convert between formats or change the spreadsheet tab name (R68GAD_V1_00_0_EN) or file suffix (.ods), as this will prevent the spreadsheet from attaching properly to your online claim.

Save the completed spreadsheet on your computer, then attach it to the Charities Online form by selecting 'browse' or 'choose file'.

Submitting your claim

You've completed your repayment claim when each stage shows a green tick on the 'repayment claim summary' page. At this point, select 'next' and go to the 'declaration page' to finalise your claim.

When you submit, you'll receive on-screen confirmation with the date, time, and a reference number. Note this reference number—you'll need it if you contact HMRC about the claim, though it's not a confirmation of payment.

Useful features

Auto-save: If you log out or are timed out during the claim process, your details are saved for 30 days. When you log back in, you'll be asked if you want to continue from where you left off.

Multiple submission methods: You can use HMRC's schedule spreadsheets or file claims electronically using your own Gift Aid database if it's suitable for online claims. You don't have to use the same method every time.

Over-claimed amounts: If you made an error in a previous claim, you can report the over-claimed amount in the schedule spreadsheet. Enter the amount of tax over-claimed (not the donation value), and it will be deducted from your current claim. If the overpaid amount exceeds your current claim, you'll need to make an additional payment to HMRC.

Sources

• Claim tax back on donations using Charities Online
• Schedule spreadsheet to claim back tax on Gift Aid donations

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.