1. Gift Aid for U3As
Decide if you’re eligible & want to claim
Ensure your members form is correctly worded for granting of Gift Aid
Register with HMRC
What you claim – with U3As, generally this will be whole membership subscription provided no element of “benefit” (unlikely)

2. Gift Aid for U3As
Generally U3As that have a basic membership subscription, and charge participating members for any groups or activities that incur costs (e.g. hall hire, transport, etc.) can consider ALL of the membership subscription as Gift.

3. Gift Aid for U3As
U3As that operate on an “All Inclusive” basis, i.e. the annual subscription is all the members pay (with the possible exception of outings) may have to exclude from their Gift Aid claim the amount of “benefit” the donating member is perceived to receive.

4. Gift Aid for U3As
Some “All Inclusive have
A separate “donation” for hall hire (if compulsory this is not allowable)
A “donations” box at the venue to pay for the hall hire. If voluntary this can be claimed. You don’t have to attribute to a member, it’s classed under the “small donations” clause.

5. Gift Aid for U3As
Registering with HMRC
Sign up - get an account for your organisation with Government Gateway.
Enrol to use HMRC Charities online service
Activate online service using code they send you
You can then claim Gift Aid repayments using HMRC schedule or you own database

6. Gift Aid for U3As
Members Form must have :
Member name and address
Declaration that member is a payer of UK Income Tax or CGT and that they wish you to reclaim tax on any qualifying payments they make to your U3A
State that they will notify you of change of name or address or if they no longer pay sufficient tax on their income

7. Gift Aid for U3As
You get back 25% of member’s subscription
Say subscription is £8
They have earned £10 gross to pay you that (basic tax is 20%)
You are claiming back the £2 tax they paid
So you get £2 Gift Aid refunded tax for every £8 membership income
£2 / £8 = 25%

8. Gift Aid for U3As
Your U3A doesn’t have to be registered with Charities Commission to claim (but much easier if you are)
You can claim Gift Aid on subscriptions and donations up to 4 years back (members donation form must state you are authorised to do so)
Need to keep records for 6 years from date of most recent declaration
The claim form is quite straightforward

9. Gift Aid for U3As
Can claim on line or own form or paper
Online claim can use HMRC form or Excel
Must be exact format
No full stops after title (e.g must be Mr not Mr.). Best to “change all” using Ctrl,H
Must be valid Postcode

10. Gift Aid for U3As
If all in order HMRC pay promptly into your nominated account
Total Gift Aid claimed usually works out at 10% of your total annual membership receipts