Your charity must keep an auditable record of:

• All Gift Aid declarations you receive.
• Any cancellations of Gift Aid declarations.
• Any benefits you have provided to donors.
• Records of Gift Aid declarations
• Your charity must keep sufficient records to link each individual donation to a valid Gift Aid declaration.

You must also be able to locate individual declarations (on request) for audit checks.

Format and storage - key points:

• You must keep records of declarations in the same format as when you received them - transcription onto a separate list or data-base (eg Excel, Access etc.) is not acceptable.
• Gift Aid declarations can, however, be stored as scanned or micro-fiche copies of the original documents, or as digital recordings of verbal declarations, as long as the records can be searched and individual declarations located as required.
• If verbal declarations are not audio-recorded in full at the time they are made your charity must confirm the declaration in writing to the donor and be able to provide evidence of this correspondence.
• You must keep a record of declarations that have been cancelled by the donor - including the date the cancellation takes effect.
• Linking cash donations to Gift Aid declarations
• Keeping records to link cash donations to Gift Aid declarations can be difficult. If you receive regular cash donations from particular donors you may wish to consider using an envelope scheme.

For more information please see the detailed guidance about using envelopes to collect cash donations.

• Your charity should keep records of all benefits you've provided as a consequence of donations received and how these relate to specific donors (individuals or companies).
• You should also keep a record of the value of the benefits you provide, including how you arrived at the value.

If you have further queries contact www.hmrc.gov.uk