GASDS offers two distinct claiming methods, and organisations must choose one method per UK tax year. The chosen method applies to the entire year and cannot be changed once a claim has been filed.
The two methods are:
1. General Donations Method
This is the most commonly used method.
It allows organisations to claim on eligible small donations regardless of where they were received.
Key features:
- Annual limit of £8,000 per tax year
- Applies to all eligible small donations across the organisation
- Suitable for most charities and churches
2. Community Buildings Method
This method is less common but can be advantageous for organisations with multiple qualifying buildings.
Key features:
- Annual limit of £8,000 per building
- Only available to organisations that are not CASCs
- Designed for organisations with regular community activities in defined buildings
This method can significantly increase the total claimable amount for organisations with multiple community buildings.
How to assign transactions to buildings?
Users can now assign transactions and manual entries to specific buildings:
- When adding transactions, dropdown menu for buildings will appear in the confirmation dialog
- When adding manual entries, a building dropdown appears in the off-canvas form
How to reassign a transaction?
- Select items in the donation list and click Assign to Building to change the building assignment
- A building column now shows in the donation list for community buildings claims
- Unassigned items (no building) are excluded from per-building HMRC totals
How to edit a claim method?
- You can change the claim method by the dropdown menu on the financial year card on the GASDS list page
- The method locks automatically when a claim is filed to HMRC (or marked as manually filed)
- Deleting all claims will unlock the method again
- You will see a confirmation pop up before any changes are made
Next steps