20 Apr 2020 5:18 PM

HMRC have issued guidance covering changes made to help charities process refunds, collect donations and claim Gift Aid for events cancelled due to Coronavirus.

To help with the administrative burden, where an event is cancelled due to Coronavirus, HMRC will accept that if the person who is due the refund decides to donate the money instead to a charity then the requirements for Gift Aid are deemed to have been met, where:-

  • The person does not receive a benefit as a result of their donation
  • The person agrees that the cost of their ticket becomes a donation; and
  • Completes a Gift Aid declaration

The charity must keep a record to evidence the above. HMRC’s guidance can be found at the following:-

https://www.gov.uk/guidance/processing-ticket-refunds-for-cancelled-charity-events-during-the-coronavirus-covid-19-pandemic

If you are a charity or a not for profit organisation and have any questions about the above please contact us.

For the latest information on Government assistance for businesses and individuals please visit our COVID-19 hub.