The rule
HMRC's guide says you need to claim for a donation within 4 years of the end of the financial period you received it in. Which period counts depends on how your charity is set up:
- A trust: the tax year, which runs from 6 April to 5 April.
- A community amateur sports club (CASC), a charitable incorporated organisation (CIO) or a limited company: your accounting period.
As an illustration of the rule for a trust: a donation received on 1 June 2023 falls in the tax year ending 5 April 2024, so the 4 years run from that date. If you are not sure which period applies to your organisation, ask the HMRC Charities helpline.
The Small Donations Scheme is shorter
Claims on cash donations under the Gift Aid Small Donations Scheme must be made within 2 years of the end of the tax year the donations were collected in. That scheme is claimed differently from the Gift Aid schedule.
Records
HMRC's guide also says you need to keep records of these donations for a further 2 years.
Catching up on older donations
- Donations you never claimed can still go on a schedule, as long as they are within the deadline and you hold valid declarations.
- Keep each schedule to 1,000 lines, and use the right dates. See dates and regular donations.
- The Donor Schedule checker warns you about any donation dated more than 4 years ago, so you can check it is still in time.
Source: Claiming Gift Aid as a charity or CASC: how to claim, "When you must claim" and "Keeping records".
This page is general guidance based on HMRC's published schedule spreadsheet guidance and template, checked on 20 October 2026. It is not tax advice, and HMRC's own pages take priority if they change. Donor Schedule is not affiliated with HMRC.
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