From 22 April 2013, charities and Community Amateur Sports Clubs (CASCs) will be required to use HMRC’s charities online service to obtain repayment of gift aid. The current R68(i) print and post repayment form will be replaced by three options for making claims. HMRC describe these as:
Option one: claim using an online form
This option is best for those who normally file Gift Aid claims for fewer than 1,000 donors.
Option one can be used to submit details for up to 1,000 Gift Aid donors by completing and attaching a spreadsheet to the online claim form. This form will have fields you must fill in, and will automatically check that the information has been entered in the correct format.
Option two: claim through your own database
This option is for those who file Gift Aid claims for more than 1,000 donors, although it can also be used to make smaller claims.
Those choosing this option will be able to send one claim per day directly from their own internal database or system, with details for up to 500,000 Gift Aid donors. Charities and CASCs wishing to use this system will either need to develop their own compatible software package or purchase a suitable package from a software provider.
Option three: claim using a paper form
This option is for those who don't have access to the internet.
A new paper repayment claim form, called a ChR1, will replace all existing R68 claim forms. If you choose this option, you can order ChR1 forms from the HMRC Charities Helpline (0845 302 0203).
You will then need to complete the form and return it by post to HMRC. The form is designed so that HMRC can automatically scan the information into the new system, so payments can be made more quickly. Old R68 forms or photocopies of the ChR1 will not be accepted because the new system will not be able to scan the information.
There will be no limit to the number of claims that can be submitted. Continuation sheets for the form can be requested so you can send in the details up to 90 Gift Aid donors with each individual claim.