A new HMRC scheme is out for consultation, to enable charities and Community Amateur Sports Clubs to claim a top-up payment equivalent to Gift Aid on up to £5,000 of small donations they collect each year.
It should reduce the need to obtain donor information for small donations subject to certain conditions. It is intended to come into effect by 6th April 2013.
A copy of the consultation document in PDF format can be downloaded from the HMRC website. http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_031993
The deadline for responses and enquiries about this document is 25th May 2012.