The Institute is reminding organisations that 2006 is the first year in which they will be affected by the time limits for making claims. Under the ‘six-year rule’, any charity that is a registered company must make a Gift Aid claim within six years from the end of the accounting period to which the claim relates.

Trusts, however, must make any claim within five years of 31 January in the year following the end of the tax year to which the claim relates.

Megan Pacey, director of policy and campaigns at the Institute, said: “This is the first time that Gift Aid time limits will impact UK charities and we are urging all fundraisers to ensure that they don’t miss the boar. It is important that any charity with outdated Gift Aid tax claims actions them within the specified time limits to ensure that the charity benefits from the generosity of the Exchequer. This also presents an excellent opportunity to re-engage with supporters that haven’t already signed up to Gift Aid and ask them to maximise their donations in this way.”