“As a result of customer feedback, HMRC has updated several areas of charity guidance.

New and updated publications include:

• ‘Gift Aid Small Donations Helpsheet’ – new helpsheet giving an overview of how the Gift Aid Small Donations Scheme works
• Annex II: non-charitable expenditure – detailed guidance notes updated
• Annex VIII: Tainted Charity Donations – detailed guidance notes updated”

More on this can be found here.