http://www.legislation.gov.uk/uksi/2005/2790/introduction/made

The Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005

Income tax

Tax

Income

Capital gains tax

King's Printer of Acts of Parliament

2015-05-19

INCOME TAX

CAPITAL GAINS TAX

These Regulations amend the Regulations relating to Gift Aid declarations (the Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000: S.I. 2000/2074). The principal effect of the amendments is to remove the requirement for charities to send donors a written record of their declaration where it has been made orally, provided that the charity keeps sufficient records of declarations which can be audited by H.M. Revenue and Customs.