Small Charitable Donations Act 2012 section 11

Management of top-up payments

Section 11 establishes that HMRC is responsible for managing top-up payments under the Gift Aid Small Donations Scheme and sets out the broad regulation-making powers available to HMRC for administering the scheme.

• HMRC has overall responsibility for managing all matters relating to top-up payments under the small donations scheme.
• HMRC may make regulations covering the administration of top-up payments, including by borrowing and adapting existing tax rules relating to Gift Aid claims, income tax repayments, and the collection of tax.
• These regulation-making powers cover a wide range of areas including interest payments, information requirements, civil penalties, criminal offences, enforcement of sums owed, and appeals — but cannot increase existing penalty amounts or criminal punishment levels.
• Any amount calculated under the Act must be rounded to the nearest whole penny, with 0.5p rounded up to the next whole penny.

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