HMRC have updated their guidance Detailed tax guidance for charities.
“How to register a charity for tax, charities’ tax obligations, and the reliefs and exemptions available.”
Section 7.5.2 has been updated to clarify that Gift Aid claims must be submitted via Charities Online or the ChR1 form. R68i forms are no longer used.
https://www.gov.uk/government/publications/charities-detailed-guidance-notes
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
