This scheme was introduced in April 2013 and applies to donations made on or after 6 April 2013. It allows charities to claim payments on small cash donations where it is impractical to collect a Gift Aid declaration. GASDS has been introduced as a separate and additional initiative to the present Gift Aid Scheme which will continue to operate. The scheme basically works in the same way as Gift Aid, for every eligible £1 cash donation a charity can claim 25p from HMRC (at current tax rates).
For guidance on the detailed scheme rules, please refer to the helpful and clear guidance which is available at the Church of England’s Parish Resources website. This covers both the record keeping required to administer GASDS and the claiming process with HMRC. The Church in Wales strongly recommends reading this information carefully. The full link to the website is http://www.parishresources.org.uk/
The link to the HMRC website is https://www.gov.uk/claim-gift-aid/small-donations-scheme