GIFT AID NOTES
This declaration applies to donations by an individual which are treated as made net of basic rate tax. If you are making the donation through a company, it is not necessary for it to make any written declaration although you may still find it convenient to use this form.
A company should make the payment including corporation tax and the whole payment is deducted when you work out the company’s profits for corporation tax purposes. Special rules apply if the company has no corporation tax liability in that year as to how any donation can be treated. You should consult your accountant or the Inland Revenue office for further information.
If your declaration covers donations you may make in the future, please notify LUOSKO German Shepherd Dog Rescue if you change your address while the Declaration is still in force.
You can cancel the Declaration at any time by notifying LUOSKO German Shepherd Dog Rescue in writing by letter or e-mail.
To be effective, you must be liable for an amount of UK Income Tax and/or Capital Gains Tax at least equivalent to the tax that LUOSKO German Shepherd Dog Rescue reclaims on your donations in the relevant year.
If you pay tax at the higher rate you can claim further tax relief via your Self-Assessment tax return.
If you are unsure whether your donation will qualify for Gift Aid relief you can ask your local tax office for leaflet IR113 Gift Aid.
The Trustees of LUOSKO German Shepherd Dog Rescue would like to thank you for your kind donation.
