A number of donorflex clients have posed a question in relation to Gift Aid declarations that are signed by either the husband or the wife - not both – where the donor on donorflex is in joint names.

On occasion, along with the sole declaration, the organisations involved have received the donation in the form of a cheque drawn on the joint account, but signed by the same party that has signed the Gift Aid declaration.

The question is simply – are they able to claim Gift Aid on the whole of a donation?

Andrew Kayley, a regular and popular contributor to donorflex user conferences from HMRC's Charity Compliance Unit, in Bootle, tells us the guidance that charities should follow when they have a Gift Aid declaration from one spouse, but receive joint donations from both spouses, is set out in Para. 3.41 of HMRC's Guidance Notes for Charities. This is what it says:

Donations from Joint bank accounts3.41.1
If a charity receives a donation drawn on a joint bank account, and it has not been given a Gift Aid declaration by both account-holders, it will need to determine whether the donation is from the donor who has given a Gift Aid declaration. The charity may, however, assume that the donation is from the person who has made the Gift Aid declaration, even if it is authorised by the other account-holder, unless it holds evidence to suggest that the donation is from that other account-holder.
3.41.2 Similarly, if a credit card donation is received drawn on an account in respect of which there are joint authorised signatories, it can be assumed that the donation is from the authorised signatory who has made a Gift Aid declaration unless there is evidence to suggest that the donation is from the other authorised signatory.
3.41.3. If there is any doubt whether the donation is from the person who signs the cheque, etc. or authorises the transaction, the charity should ask them to confirm whether the donation is from them.
"In short," says Andrew, "the whole of the payment can be allocated against the spouse who has made the Gift Aid declaration, unless the charity receives a donation from a sole account in the name of the Non-GA Spouse.

"If a charity has a Gift Aid declaration from both spouses, or a joint Gift Aid declaration, then all donations should be allocated 50/50 between the donors, unless they specify otherwise."
For more information, log on to http://www.hmrc.gov.uk/charities/