HMRC has published a new reference guide providing a brief summary of how Gift Aid and payroll giving applies to donations to schools that are charities and charities associated with schools. These include independent schools, Academies, voluntary schools (comprising voluntary aided and voluntary controlled schools), separate fundraising or alumni charities of independent schools, as well as charitable parent teacher associations and alumni associations that raise funds for state schools.

The guide includes examples of the application of the Gift Aid rules to various common scenarios, such as educational school trips, raising money for a general reserve fund, appeals to fund extra lessons and scholarships, appeals to buy minibuses or other equipment, raising funds by organising non-uniform days and making donations to e-learning foundations.