Skip to main content

Small Charitable Donations Bill

Volume 550: debated on Thursday 13 September 2012

HM Revenue and Customs (HMRC) is publishing for consultation today draft regulations under the Small Charitable Donations Bill, together with a supporting technical note.

The draft regulations set out the legal framework needed for HMRC to administer the new gift aid small donations scheme and applies, with appropriate modifications, most of the legal framework under which gift aid is administered.

The draft regulations and the technical note can be found on the HMRC website at: http://www.hmrc.gov.uk/drafts/small-donations.htm.

The consultation will close on 5 December 2012.