{"id":141,"date":"2021-03-24T01:19:36","date_gmt":"2021-03-24T01:19:36","guid":{"rendered":"https:\/\/mywebaccountants.com\/?p=141"},"modified":"2021-03-24T01:19:41","modified_gmt":"2021-03-24T01:19:41","slug":"uk-gift-aid-rules-when-a-gift-not-a-gift","status":"publish","type":"post","link":"https:\/\/mywebaccountants.com\/index.php\/2021\/03\/24\/uk-gift-aid-rules-when-a-gift-not-a-gift\/","title":{"rendered":"UK Gift Aid Rules: When a gift not a gift?"},"content":{"rendered":"\n
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UK Gift Aid Rules: When a gift not a gift?<\/figcaption><\/figure><\/div>\n\n\n\n

Don\u2019t get caught out on UK Gift Aid Rules: When a gift not a gift?<\/h2>\n\n\n\n

In general terms a \u2018gift\u2019 is something freely given, with no expectation of anything in return. If something is received in return, either contractually or as a reciprocal benefit, the \u2018gift\u2019 is not actually a gift or no longer qualifies as a gift.<\/p>\n\n\n\n

In the context of charitable giving the Gift Aid rules do not permit a giver to receive a benefit \u2018in consequence of making their gift\u2019 other than where it is very small and within so called \u2018de minimis\u2019 rules. Donations that pay for a contractual obligation are also not gift-aidable for UK tax purposes.<\/p>\n\n\n\n

This is why sometimes we need to ask detailed questions before agreeing to make a donation from a giver\u2019s account to the recipient that they have nominated.<\/p>\n\n\n\n

Let\u2019s look at 7 common examples of when a Gift aid donation or gift is not a gift-aidable gift for UK Tax Purposes:<\/h3>\n\n\n\n

1. Donations to individuals in, or studying for, Christian ministry<\/strong><\/h4>\n\n\n\n

Where an individual makes a gift to another individual, clearly this cannot be gift aided as there is no charity involved. However, if the gift is made to a charity or there is a charity receiving the donation in order to pass on to the final individual, Gift Aid can be claimed and the giver can ask for the charity make a donation to the individual recipient.<\/p>\n\n\n\n

Having made a charitable gift to a charity, the charity must make sure that the funds, including the tax reclaimed are used for charitable purposes only, under English law. Three occasions where a charity can intervene to ensure this is the case are:<\/p>\n\n\n\n