HMRC has said that charities can use up printed materials with the existing gift aid declaration before adopting the new wording, but is recommends that they start using the new one as soon as possible.

HMRC “recommends using the new declaration now”, but, it said in an update on Thursday, that “Charities and CASCs (community amateur sports clubs) holding stocks of printed materials that were ordered and printed before the new declaration was amended, can use up their current stock before using the new declaration.”

However sector experts from the Charity Tax Group and Charity Finance Group advised charities to ensure that there is some record, such as invoices, that existing stock with the old gift aid declaration was ordered and printed before October 2015.

Andrew O'Brien, head of policy and public affairs at the CFG, said that the concession is a really positive step forwards. He said that the CFG is glad that HMRC has done the "common sense thing of letting people use those materials afterwards, because it would have been a really big burden for small organisations".

HMRC published its new model gift aid form in October. The declaration wording has been shortened, with “unnecessary” references to VAT and council tax removed. It also contains a clearer call to action which demonstrates the value of making a gift aid claim.

At the time, the CTG said it welcomed the simplification, but warned of a “chilling effect on some donors” as a result of a new passage added by HMRC which explains that if donors have not paid sufficient tax during the year to be eligible to claim, then they will be liable to pay the difference.