There is no fixed term during which contributions must be made
Tax may be recovered retrospectively to 6 April 2000
All that is required is that the donor must:
pay UK income tax or capital gains tax, at any rate, at least equal to the amount of tax being reclaimed
give offering through offering envelopes or by banker's order or cheque to establish the necessary audit trail
sign a Gift Aid Declaration. This is a simple form which gives the name of the congregation and the donor's name and address (including postcode). The donor signs and dates the form under these words: "I want the congregation to treat all donations I have made since 6th April 2000, and all donations I make from the date of this declaration until I notify you otherwise, as Gift Aid donations."