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Gift Aid is the mechanism by which charities reclaim basic rate tax on donations from individuals who have given a Gift Aid declaration. In England, charities use Gift Aid to extend the value of donors' gifts, subject to eligibility and record-keeping requirements under HM Revenue & Customs rules. A solicitor working in this area advises on compliance, drafts Gift Aid declarations, audits donor records, liaises with HMRC, and helps organisations prepare reclaim submissions and protect donor information.