How does Gift Aid work?
Gift Aid is one of the easiest ways to make your donation tax effective. The charity you are supporting reclaims the basic rate tax from HM Revenue and Customs. There is no extra cost to you and the process is simple - all you have to do is make a Gift Aid declaration.

What does the Gift Aid declaration commit me to?
For every £1 you donate to EMRFC in a financial year (from 6 April to 5 April of the following year), you must have paid 25p in Income or Capital Gains Tax in the same financial year to qualify for Gift Aid.
If you have made a Gift Aid declaration, we ask that you let us know if you cease to pay enough Income Tax and/or Capital Gains Tax to cover the amount we will claim from HM Revenue and Customs on the donations you make.
We also ask that you let us know if you change your name and/or address.

What is a Gift Aid declaration?
It is simply a statement by an individual taxpayer that they want a charity to claim from HM Revenue and Customs the tax paid on their donation. This is a great way to add 25 per cent to the value of your gift to EMRFC without it costing you a penny more!

Gift Aid - do I qualify?
You must pay an amount in Income Tax and/or Capital Gains Tax to cover the amount EMRFC and any other charities or Community Amateur Sports Clubs (CASCs) will reclaim in the tax year (from 6 April to 5 April of the following year).
Inheritance Tax, Council Tax and VAT do not qualify towards Gift Aid.

How do I know if I pay UK income or capital gains tax?
You pay these taxes if:
Income Tax is taken from your wages or salary before you receive your pay
you pay tax after filling in a self-assessment form each year
you have any taxable savings (in a Building Society, for instance), or a pension plan, or investment income
you have paid any Capital Gains Tax, on the sale of a property or some shares, for example.
Inheritance Tax, Council Tax and VAT do not count as Income or Capital Gains Tax.

Why does it work out at 25 pence for every pound given?
Although basic rate tax is currently 20 per cent, the donation for £1 is treated as the net after tax from £1.25 (£1.25 minus 20 per cent is approximately £1). EMRFC get back the 25 pence.

What if I don't pay UK tax?
Then, unfortunately, you are not able to make a Gift Aid declaration. If you want us to make a note of this on your records, please let us know by contacting us in one of the following ways:
Email: membership@etonmanor.net
Write to us at:
Membership Secretary
Eton Manor RFC
Nutter Lane
Wanstead
E11 2JA

What if I'm a pensioner?
You may still pay tax on a private pension plan or a savings account, or pay Capital Gains Tax if you sell property or shares.

What if I'm a higher rate taxpayer?
EMRFC can only directly claim back at the basic rate but please complete and return the declaration.
As a higher rate taxpayer, if you declare your donations on your tax return, you can claim a rebate based on the difference between the higher rate and the basic rate when you fill in your self-assessment form.

What if I'm a lower rate taxpayer?
If you pay a lower rate (10 per cent or 20 per cent), EMRFC can still claim back 25p for each £1 you donate, provided you pay enough tax to cover the claim in the tax year you make the gift(s).

What if I buy raffle tickets?
Purchases such as raffle tickets are not treated by HM Revenue and Customs as donations and so the Gift Aid declaration does not apply to them. However, please fill in the declaration to cover any additional or separate donations.

Can Gift Aid be applied to events sponsorship?
Yes, in most cases - please see sponsorship forms for more details. If you are being sponsored or sponsoring someone else, for example someone taking part in an EMRFC sponsored bike ride or running the London Marathon for example. Remember that each sponsor needs to include their home address and postcode to enable EMRFC to reclaim the tax.

How long does the declaration last?
To simplify matters for both you and EMRFC, the declaration wording normally covers past, present, and future donations. We can back-claim four years and we will continue to claim until you tell us otherwise, so long as you are eligible.

Who will have access to this information about me?
Only EMRFC Finance/Membership team and HM Revenue and Customs. We will not share it with anyone else.

What should I do if my tax status changes or I want to cancel my declaration?
Please let us know by contacting us in one of the following ways:
Email: membership@etonmanor.net
Write to us at:
Membership Secretary
Eton Manor RFC
Nutter Lane
Wanstead
E11 2JA