How to Claim Gift Aid

The Scout Association has recently updated their guidance relating to claiming Gift Aid https://www.scouts.org.uk/about-us/support-scouts/gift-aid/

Below is a summary that may also help

There are three key steps that need to be performed to enable a Scout Group (or District) to claim Gift Aid

Step 1: REQUEST GIFT AID DECLARATIONS from Parents

If your Section or Unit uses OSM then the OSM Parent Portal can be used to request Gift Aid declarations. If requesting them independently of OSM then simply recording them in OSM will help OSM compile the HMRC ‘Schedule spreadsheet’ required in step 3 below. If OSM is not being used then follow these steps:

• Download a gift aid declaration template from the Scout Association (download here) (advice/FAQ here)
• Update the template with the Group name. If the Group is not registered with the Charity Commission then remove the footer comment, otherwise update with the Group’s charity number
• Ask a parent/guardian of each young person in the Group to sign and return the form (this could be done as the young person joins and/or alongside requesting each terms’ subs.)
• Retain all returned gift aid declarations AND keep an accurate record of all subs collected – optionally add the relevant details to OSM to enable OSM to compile the spreadsheet in step 3.

Step 2: REGISTER the Group with HMRC

The board of trustees will need to nominate someone (e.g. treasurer) to be the authorised official who will claim gift aid via the HMRC Charities Online service. The board will also need to nominate at least 2 responsible persons (i.e. trustees). The Group/District will need to have a constitution document; the Scout Association provides a model constitution which all Groups, Districts, Counties are very strongly encouraged to adopt.

Once the above are known/available then perform either of the following: Register Details or Update Details

Remember to keep these details up to date e.g. when the officials change or the bank account changes.

Step 3: Claim GIFT AID

Once steps 1 and 2 are done, Gift Aid can be claimed (advice here). Use either of the following methods:

• If the subs info is held in OSM then OSM can compile the ‘Schedule Spreadsheet’ at year end.
  – In OSM on your Group Dashboard, select each Section then Gift Aid -> Download.
• Otherwise download the template ‘Schedule Spreadsheet’ from HMRC (see available downloads) and populate it with details of subs and gift aid declarations (see guidance).

Now pass the spreadsheet to your group’s authorised official for them to submit the claim via the HMRC Charities Online service.

Claims made via Charities Online are normally paid within 20 working days of HMRC receiving the claim.