Gift Aid Small Donations Scheme (GASDS) top-up payments are restricted to a maximum small donations limit of £8,000 per tax year after 6 April 2016 for eligible charities and CASCs. As a reminder, GASDS:
allows charities and CASCs to claim a Gift Aid style payment on small cash donations where it would be difficult to collect donors’ details on a Gift Aid declaration
is for small donations – those of £20 or less
doesn’t require individual donors to complete a Gift Aid declaration
doesn’t require the charity or CASC to provide the donors’ details with their claim for a top-up payment.