News January 16, 2026
At the end of last year, HMRC updated its guidance on retail Gift Aid end-of-year letters.
The changes only apply to Method A and B. No changes are required for those on the Standard Method.
The changes mean that you have some options:
Use or adapt the , which has been reviewed by HMRC
Produce your own template following HMRC’s new requirements
Use the HMRC template (suitable where de-minimis is in operation, but not where you need to confirm donations above £100/ £1000 in end-of-year letters)
Charity Retail Association members can find more information and view the CRA-drafted templates when they log in, below, and scroll to 'End of year template - NEW' and 'HMRC de minimis end-of-year letter - Updated'.
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Independent research pieces led by Basic Socials in partnership with New Philanthropy Capital - well worth reading if you work in the field of volunteering.
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