Backdating gift aid
Charities can reclaim tax on any donations made by individuals, whether large or small, regular or one-off - provided the conditions for the tax relief are satisfied.
Alternatively, read their publication CC21: Registering as a Charity, which is located here.
The Gift Aid Small Donations Scheme (GASDS) allows eligible charities and Community Amateur Sports Clubs (CASCs) to claim top-up payments from HM Revenue and Customs (HMRC) on small cash donations that they receive.
The scheme applies to cash donations of £20 or less, received after 6 April 2013.
Charities and CASCs need to meet certain conditions so they can qualify for the scheme.
Search for backdating gift aid:
It must be established in an EU Member State or a country listed as a relevant territory in regulations (currently, Norway and Iceland). The same rules apply for resident and non-resident individuals.