According to the paper, charities such as museums, zoos and heritage sites cannot claim Gift Aid on 12-month admission schemes where a donation – equal to the cost of a day admission – secures one free visit and repeat visits at reduced rates.
The decision comes after last year's change in the law, which meant charities could only claim Gift Aid on the proceeds of annual admission tickets, or charge an extra 10 per cent of the daily ticket price in order to claim. Charities could previously claim on all admission charges.
In the paper, HMRC said it regards hybrid 12-month admission schemes as "an attempt to secure Gift Aid on a payment for day admission without applying the 10 per cent uplift".
The paper also explains up-to-date rulings on collecting Gift Aid on the proceeds of charity auctions, charity events, income from the sale of goods, foregone volunteer expenses and on adventure fundraising sponsorship.