Adjustments are an important part of the Gift Aid Small Donations Scheme (GASDS) process. They allow organisations to correct previous filings, reconcile discrepancies, and ensure that the total amount claimed accurately reflects HMRC rules. Adjustments work in a similar way to those used in standard Gift Aid (Repayment) claims, but they apply specifically to GASDS filings.
Adjustments are included as part of the next claim filed, and they either reduce the amount that HMRC will pay out for that claim. This ensures that any errors or changes are handled transparently and in line with HMRC’s expectations. HMRC only allow a single total value to adjust along with a note describing the adjustment.
When to use an adjustment
Use an adjustment if:
- A previous claim included ineligible or duplicated donations
- HMRC instructs you to correct a claim
What value is required to be entered as the Adjustment
The screen asks for a total adjustment value. This value is the amount of the money that the HMRC paid you that you are now adjusting.
e.g. If you had donations totalling £1,500 then the amount HMRC paid you would be £375
If the £1,500 of donations were claimed in error and an adjustment needs to be applied - the value to enter into the adjustment box is 375.