GASDS allowance is determined by:
- The total amount claimed under the Repayment method in the same tax year
- HMRC’s rule that organisations may claim up to £8,000 OR 10 × the Gift Aid claimed, whichever is lower
infoodle calculates this automatically but allows manual adjustments if the organisation has incomplete Gift Aid history in the system.
Examples
| Scenario | Counts for this year's GASDS? |
|---|---|
| £100 donation received today (with declaration) | Yes — increases allowance |
| £100 donation received today but filed in 2 years | Yes — still counts for this year |
| Filing today for a £100 donation from 2022 | No — counts toward 2022’s allowance |
Next steps