Gift Aid Small Donations Scheme (GASDS)

Introduction to the Gift Aid Small Donations Scheme (GASDS)

The Gift Aid Small Donations Scheme (GASDS) is part of the wider Gift Aid programme administered by HMRC. It enables charities and community organisations to claim Gift Aid‑style top‑up payments on small cash or contactless donations where obtaining a Gift Aid declaration is impractical or impossible.

GASDS claims are in addition to the standard Gift Aid (Repayment) claims that infoodle already supports and are filed separately. In infoodle, the standard Gift Aid process is referred to as the Repayment method.

How GASDS Differs from the Repayment Method

The Repayment method:

• Has no limit on the number or value of donations that can be claimed
• Requires donors to have provided a valid Gift Aid declaration
• Allows claims to be made up to four years after the donation date

GASDS:

• Is designed specifically for small, declaration‑free donations
• Has strict annual limits and eligibility rules
• Can only be claimed up to two years after the donation date
• Operates on a UK tax year basis (6 April to 5 April)

Because of these differences, infoodle treats GASDS as a separate claim type, ensuring clarity and compliance with HMRC rules.