Audit trail

Every Gift Aid claim rests on evidence: a valid declaration, a record of the donation, and a link between the two. HMRC checks the chain, not the total.

HMRC audits examine donation records, Gift Aid declarations, and banking and cash records, together with the systems and procedures behind them. A claim without a traceable declaration is not recoverable, however genuine the donation.

Keep records for at least six years, capture full forenames rather than initials, and check the chain before claiming rather than after. See Gift Aid record-keeping.