# HMRC publishes guidance on retail Gift Aid

- Link: https://fundraising.co.uk/2013/05/11/hmrc-publishes-guidance-retail-gift-aid/
- Published: 2013-05-11T00:12:38+01:00
- Author: Howard Lake

HMRC has published guidelines on the new processes for Gift Aid on items donated
for sale at charity shops.

The [retail Gift Aid guidelines](http://www.hmrc.gov.uk/charities/guidance-notes/chapter3/sectionf.htm#gg)
detail three methods that charities can use – the **Standard Method** (which has
been available since 2006 but which has now been updated), and **Methods A and B**,
which came into effect from 5 April 2013.

Which method a charity chooses will depend on how it operates its shops, namely 
whether it operates them directly as the charity, or whether a trading subsidiary
operates them.

## Advertisement

The [Charity Retail Association](http://www.charityretail.org.uk) welcomed the clarification
that the guidelines offered.

Wendy Mitchell, Head of Policy & Public Affairs at the Association, said: “For many
charities, this change will significantly reduce the cost and bureaucracy of unnecessary
letter-writing to donors and is a welcome development".

She added that the CRA had produced for its members an information pack which listed
frequently asked questions, and provided some sample agency agreements.

Mitchell concluded: "We would like to thank HMRC for working with the Charity Retail
Association and its members to arrive at this positive result for charity shops 
and we will work with them, if necessary, on refining the published guidance in 
the coming months.”

 * **[NABS names its ten Centurions at record-breaking NABS Big Bash](https://fundraising.co.uk/2013/05/11/nabs-names-its-ten-centurions-recordbreaking-nabs-big-bash/)**(
   11 May 2013)
 * **[Cory Environmental Trust offers](https://fundraising.co.uk/2013/05/11/cory-environmental-trust-offers/)**(
   11 May 2013)
 * **[Santander to donate £1,000 to winning charity for its Celebration for Jessica competition](https://fundraising.co.uk/2013/05/11/santander-donate-1000-winning-charity-its-celebration-jessica-competition/)**(
   11 May 2013)