benefits - in order to acknowledge their gift, but there are strict limits on their value. Your charity or CASC should keep records of all benefits given in return for donations received and show how these relate to specific donors (individuals or companies). You should also keep a record of the value of the benefits you provide, including how you arrived at the value. How long should you keep records? The time limits for keeping Gift Aid declarations and Gift Aid payment records are different and depend on how your charity or CASC is treated for tax purposes. All CASCs and most charities will be treated as companies for tax purposes. You will only be treated as a trust if your charity was set up by a trust deed or a will. Most charities and CASCs If your charity is run as a charitable company,  which most are, or your organisation is a CASC, you must keep your tax records (including Gift Aid declarations and records) for six years after the end of the accounting period they relate to. For example if a charitable company or CASC prepares its accounts to 31 December 2007, it must keep the records until at least 31 December 2013. If HMRC asks you questions about your organisation's tax return or repayment claim, you'll need to keep the records until the enquiries are finished. A single Gift Aid declaration may apply to more than one donation, so you'll need to work out when the last