Gift Aid ‘Mock Audit’: The 'Mock Audit' involves us at GAIN undertaking a Gift Aid Audit as if we were HMRC. This provides an opportunity for your charity to submit to an inspection of your Gift Aid activities and determine the degree of compliance, without the risk of any repercussions in the event that things are not 100%. HMRC have a duty of care towards public funds and so are very focused on ensuring that the rules surrounding the payment of Gift Aid claims are strictly adhered to.
With regards to the audit itself, HMRC have a well defined procedure setting out what they expect the charity to provide as evidence of its Gift Aid procedures. In addition, HMRC understand that charities are often staffed by volunteers and people who may not be highly trained, and so are generally helpful in providing guidelines and assistance for rectifying situations where compliance has not been totally maintained and errors have been made. It should however be clear that HMRC are likely to be far less tolerant in situations where for any reason they suspect that non-compliance is deliberate or there is an intention to defraud.
The ‘Mock’ Audit’ follows the procedures as set out by HMRC for their standard Gift Aid audit. It also has a dual advantage in that it: