# Full forenames strongly encouraged but not mandatory on Gift Aid claims

- Link: https://fundraising.co.uk/2019/03/15/full-forenames-strongly-encouraged-but-not-mandatory-on-gift-aid-claims/
- Published: 2019-03-15T08:00:03+00:00
- Author: Melanie May

**Charities will not be required to collect full forenames from 1 April but are 
strongly encouraged to do so wherever possible in future.**

 

According to the [Charity Tax Group](https://www.charitytaxgroup.org.uk/), at Charity
Tax Forum meetings earlier this year, HMRC had proposed that charities should collect
full forenames from April 2019, rather than the current minimum requirement of an
initial required for a Gift Aid Declaration to be valid. The proposal was aimed 
at reducing the ‘tax gap’ resulting from Gift Aid claims being made where the donor
has not paid sufficient tax to cover the claim made by the charity.

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However members of CTG’s Gift Aid working group expressed concerns about the proposal
as well as the timeline for introducing it.

 

CTG cautioned that this approach would result in charities losing more legitimate
Gift Aid than the value of incorrectly claimed Gift Aid HMRC would save. This month
for example, a [parliamentary question](https://www.charitytaxgroup.org.uk/news-post/2019/prevalent-gift-aid-fraud-two-prosecutions-last-year/)
on Gift Aid fraud revealed that there were just two prosecutions against Gift Aid
fraud last year, which resulted in two successful convictions. At the end of last
year, there were 22 ongoing investigations into Gift Aid Fraud.

 

CTG also argued for trying a range of approaches instead, including encouraging 
charities better reporting address/contact information and reminding donors with
older declarations to renew them if possible. It also urged HMRC not to make any
changes mandatory or tied to a tight implementation schedule.

 

Following a meeting between HMRC and CTG in January, it was agreed that there will
be no mandatory implementation or hard start date but that charities will be strongly
encouraged to provide HMRC with full forenames where practical and possible to do
so. HMRC is looking to see a gradual improvement in claims including full forenames
to help ensure donor eligibility to claim Gift Aid. There will also be no retrospective
action taken, meaning current Gift Aid Declarations will remain valid.

 

Charities are also encouraged to document any actions undertaken to improve collection
of first name information.

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