Gift Aid
Church giving statements, and tax relief for higher-rate givers
What to put in a church giving statement, when to send it, and how higher-rate taxpayers claim extra tax relief on Gift Aid gifts, with worked examples.
The short answer
A giving statement is a yearly summary of what someone gave to your church, usually for the tax year from 6 April to 5 April. It isn’t a legal requirement, but givers use it to claim extra tax relief. A higher-rate (40%) taxpayer can claim back £25 for every £100 they gave with Gift Aid, and an additional-rate (45%) taxpayer £31.25, through their Self Assessment tax return or by asking HMRC to adjust their tax code.
What is a church giving statement?
It’s a letter or email to each giver listing what they gave to your church over a year, and which of those gifts were Gift Aided. Givers keep it for their records, and anyone who fills in a Self Assessment tax return needs the total. It’s also a natural moment to say thank you and tell people what their giving made possible.
What should a giving statement include?
- Your church’s name and contact details, and its charity number if it has one.
- The giver’s name and address.
- The period covered, ideally the tax year, for example 6 April 2025 to 5 April 2026.
- Each gift, or the total, with the gifts that were Gift Aided marked clearly.
- The total given with Gift Aid, which is the figure a giver needs for Self Assessment.
- A line confirming nothing was given in return, beyond any small thank-you benefits.
- Who to contact if anything looks wrong.
[Church name]: your giving from 6 April [year] to 5 April [year]
Dear [name],
Thank you for your generosity this year. Here’s a summary of your gifts to [church name] for the tax year, for your records.
Total given: £[total]
Given with Gift Aid: £[Gift Aid total]
Gift Aid we claimed from HMRC: £[Gift Aid claimed]
[List of gifts: date, amount, fund, Gift Aided yes or no]
You didn’t receive any goods or services in return for these gifts.
If you pay tax at the higher or additional rate, you can claim extra tax relief on your Gift Aid gifts through your Self Assessment tax return or by asking HMRC to adjust your tax code. Use the “given with Gift Aid” figure above.
Your gifts this year helped us to [one or two specific things]. Thank you.
If anything here doesn’t look right, please contact [name] at [email or phone].
[Name], Treasurer
[Church name], [charity number if you have one]
When should churches send giving statements?
Soon after the tax year ends on 5 April. Many churches send them in April or May, which gives givers plenty of time before the Self Assessment deadline of 31 January for online returns. Send them sooner to anyone who asks, and make sure givers can find their totals themselves through the year if your giving platform allows it.
How does higher-rate tax relief on Gift Aid work?
When someone gives with Gift Aid, your church claims basic-rate tax (20%) on the gift from HMRC, which is 25p for every £1. If the giver pays tax at a higher rate, they can claim the difference between their rate and the basic rate, on the gift plus the Gift Aid. This relief goes to the giver, not the church.
| Giver gives | Church claims | Gross gift | 40% taxpayer claims back | 45% taxpayer claims back |
|---|---|---|---|---|
| £100 | £25 | £125 | £25 | £31.25 |
| £520 (£10 a week) | £130 | £650 | £130 | £162.50 |
| £1,200 (£100 a month) | £300 | £1,500 | £300 | £375 |
So a £100 gift from a 40% taxpayer is worth £125 to the church, and costs the giver £75 once they’ve claimed their relief. Try other amounts in the Gift Aid calculator.
Scotland has its own Income Tax rates. Gift Aid is still claimed by the church at 20%, and a Scottish taxpayer who pays more than 20% on some of their income can claim the extra relief at their own rates in the same way.
How do givers claim higher-rate relief?
- Through Self Assessment. Enter the total given with Gift Aid in the tax year, which is the amount the giver actually paid, not including the Gift Aid. HMRC works out the relief.
- By asking HMRC to adjust their tax code, if they don’t fill in a tax return. They can contact HMRC or update it in their personal tax account.
A giver can also ask for Gift Aid gifts made in the current tax year to be treated as if they were made in the previous one, as long as they make the gift before they send their tax return for that previous year. That can help if they paid higher-rate tax last year but won’t this year.
What about givers who don’t pay enough tax?
Gift Aid only works if the giver pays at least as much Income Tax or Capital Gains Tax in the tax year as the Gift Aid claimed on all their gifts to charities. If someone has retired, stopped working or earns below their personal allowance, they should tell you, and you should cancel their declaration from that date. Your statement is a good, gentle reminder of this each year.
Questions people ask
Do churches have to send giving statements?
There’s no legal requirement, but it’s good practice, and givers who fill in a tax return or claim higher-rate relief will need the figures.
Can the church claim the higher-rate relief?
No. The church claims basic-rate Gift Aid. Any higher-rate relief belongs to the giver, who claims it from HMRC.
What period should a giving statement cover?
The tax year, 6 April to 5 April, so the totals match what givers need for Self Assessment. You can send a calendar-year statement too if your church prefers, but make the tax-year totals easy to find.
Is a giving statement the same as a receipt?
No. A receipt confirms one gift, usually straight away. A statement summarises a whole year of gifts.
Should cash in the collection plate appear on statements?
Only gifts you can link to a giver, such as numbered envelopes or gifts with a declaration. Loose cash can’t be traced to anyone, so it can’t appear on a statement.
Sources
- GOV.UK: Tax relief when you donate to a charity: Gift Aid
- HMRC: HS342 Charitable giving (2026)
- GOV.UK: Tax relief when you donate to a charity
Checked against these sources on 20 October 2026. Rules and rates change, so check the latest guidance before you rely on a figure. This guide is general information, not legal, tax or financial advice.