Gift Aid
Gift Aid declaration wording: HMRC’s model text and templates
What a Gift Aid declaration must include, HMRC’s model wording ready to copy, plus wording for envelopes, phone declarations and online forms.
The short answer
HMRC doesn’t insist on a particular form, but a Gift Aid declaration must include the giver’s full name and home address (at least their house name or number and postcode), your church’s name, which gifts it covers, and a statement that the giver is a UK taxpayer who understands they must pay enough tax to cover the Gift Aid. The safest way to get it right is to use HMRC’s model wording, which you can copy below.
What must a Gift Aid declaration include?
- Your church’s name, as HMRC knows it.
- The giver’s full name: title, first name or initial, and surname.
- The giver’s home address. The house name or number and the postcode are the parts HMRC needs on a claim.
- Which gifts it covers: one gift, or this gift plus all future gifts and those in the past four years.
- A statement that the giver wants to Gift Aid their gifts, and that they’re a UK taxpayer who understands they must pay at least as much Income Tax or Capital Gains Tax as the Gift Aid claimed on all their gifts that tax year.
It’s good practice to record the date, and to tell the giver what to do if their circumstances change. HMRC’s model wording does both.
HMRC’s model Gift Aid declaration
HMRC publishes model declarations for a single gift and for several gifts. Below is its wording for several gifts, lightly adapted for a church: an “enduring” declaration that covers a giver’s future gifts and any in the past four years. The tick-box sentence is HMRC’s own; keep it word for word, and replace the words in square brackets.
Boost your gift by 25p of Gift Aid for every £1 you give
Gift Aid is reclaimed by [church name] from the tax you pay for the current tax year. Your address is needed to identify you as a current UK taxpayer. To Gift Aid your gift you must tick the box below.
☐ I want to Gift Aid my donation of £______ and any donations I make in the future or have made in the past 4 years to [church name]. I am a UK taxpayer and understand that if I pay less Income Tax and/or Capital Gains Tax than the amount of Gift Aid claimed on all my donations in that tax year it is my responsibility to pay any difference.
Title: ______ First name or initial(s): ____________ Surname: ____________
Full home address: ______________________________________
Postcode: ________ Date: ________
Please tell [church name] if you want to cancel this declaration, change your name or home address, or no longer pay enough tax on your income and/or capital gains.
If you pay Income Tax at the higher or additional rate and want the extra tax relief due to you, include all your Gift Aid donations on your Self Assessment tax return or ask HMRC to adjust your tax code.
For a declaration that covers one gift only, use this line instead of the tick-box sentence above:
☐ I want to Gift Aid my donation of £______ to [church name]. I am a UK taxpayer and understand that if I pay less Income Tax and/or Capital Gains Tax than the amount of Gift Aid claimed on all my donations in that tax year it is my responsibility to pay any difference.
Some churches add: “This is my own money. It is not from a company or a collection, and I am not receiving anything in return.” It reminds givers of the rules in plain words, and GoodSeed’s declaration includes it.
Wording for Gift Aid envelopes
If your church uses weekly envelopes, there are two common approaches:
- Numbered envelopes with an enduring declaration on file. Each giver makes one declaration (above) and is given a set of numbered envelopes. The treasurer records each week’s envelopes against the giver’s number. This keeps addresses off the envelopes.
- Envelopes that carry the declaration. Useful for visitors and one-off gifts. Print the wording below on the envelope with spaces for the details.
☐ I want to Gift Aid this donation and any donations I make in the future or have made in the past 4 years to [church name]. I am a UK taxpayer and understand that if I pay less Income Tax and/or Capital Gains Tax than the amount of Gift Aid claimed on all my donations in that tax year it is my responsibility to pay any difference.
Name: ____________________ House name or number: ________ Postcode: ________
Amount enclosed: £______ Date: ________
Taking a Gift Aid declaration by phone or in person
A giver can make a declaration out loud, by phone or face to face. You then need to send them a written record of it, and you can’t claim on their gifts until you have. The written record has to carry the same information as a written declaration and tell them they can cancel within 30 days. If they cancel in that time, it’s as if the declaration was never made.
“Would you like to Gift Aid your gift? If you’re a UK taxpayer, it means [church name] can claim an extra 25p from HMRC for every £1 you give, at no cost to you. To do that, I need to check you pay at least as much Income Tax or Capital Gains Tax in the tax year as the Gift Aid we claim on all your donations, and take your full name and home address, including your postcode. Would you like the Gift Aid to cover any gifts you’ve made in the past four years and any you make in future, too?”
Dear [name],
Thank you for your gift to [church name]. On [date] you told us that you want to Gift Aid your donation of £[amount] and any donations you make in the future or have made in the past 4 years to [church name]. You confirmed that you are a UK taxpayer and understand that if you pay less Income Tax and/or Capital Gains Tax than the amount of Gift Aid claimed on all your donations in that tax year, it is your responsibility to pay any difference.
We have recorded your details as: [title, full name, home address and postcode].
If you didn’t mean to make this declaration, or you’d like to cancel it, please tell us within 30 days of receiving this letter and it will be treated as never having been made. You can also cancel it at any time in future. Please let us know if you change your name or address, or stop paying enough tax.
With thanks,
[name], Treasurer, [church name]
Online Gift Aid declarations
Online declarations follow the same rules. A few things make them stand up if HMRC checks:
- Show the full declaration wording next to the tick box, not hidden behind a link.
- Leave the box unticked. The giver has to choose Gift Aid themselves.
- Ask for the house name or number and postcode whenever the box is ticked.
- Store the date, the details given and the wording they agreed to, so you can show exactly what was declared.
- Send a receipt that says the gift will be Gift Aided, so the giver has a record too.
How long should you keep Gift Aid declarations?
Keep each declaration for as long as you’re claiming on it, and then for at least six years after the most recent gift you claimed on under it. Keep the records that link each gift to the declaration, such as bank statements, envelope records and giving reports, for the same time.
When does a Gift Aid declaration stop applying?
- When the giver cancels it. Record the date and stop claiming on their gifts from then.
- When the giver tells you they no longer pay enough tax. Cancel it from that date.
- Within 30 days of the written record, for a declaration made by phone or in person, if the giver says it was a mistake.
A change of name or address doesn’t cancel a declaration. Update your records and use the new details on future claims.
Mistakes to avoid
- A pre-ticked Gift Aid box, or wording that makes Gift Aid sound automatic.
- One form for two people. Each giver makes their own declaration.
- Missing house numbers or postcodes, which HMRC needs on every claim line.
- Typing declarations into a spreadsheet and throwing away the originals. Keep the original declaration, or a reliable record of how it was made.
- Claiming on phone declarations before the written record has been sent.
Questions people ask
Does HMRC have an official Gift Aid declaration form?
No. There’s no compulsory form, but HMRC publishes model declarations, and using that wording is the simplest way to make sure yours includes everything it needs.
Can a Gift Aid declaration be backdated?
Yes. A declaration can cover gifts made in the four years before it, as long as the giver paid enough tax in those years. That’s why HMRC’s model wording mentions “the past 4 years”.
Does a Gift Aid declaration need a signature?
HMRC’s model declaration has no signature line. What matters is that the giver made the declaration and you can show a reliable record of it, with their details and the date.
Can someone make a Gift Aid declaration for their husband or wife?
No. Each giver makes their own declaration about their own money and their own tax.
Does a giver need a new declaration if they move house?
No. Update their address in your records and use the new address on future claims. The declaration stays valid.
Sources
- GOV.UK: Gift Aid declarations: claiming tax back on donations
- HMRC: Charities detailed guidance, chapter 3 (Gift Aid)
- GOV.UK: Claiming Gift Aid as a charity or CASC
- 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.