From UK Fundraising
HMRC has relaxed the Gift Aid rules on donating refunds due on charity events that have been cancelled due to Covid-19. This will make it easier and quicker to Gift Aid donations back to charities.
This has now been incorporated into Chapter 3.45 of the Guidance Chapter 3: Gift Aid. This means that if an event is cancelled, the repayment can potentially be treated as a Gift Aid donation without the refund being physically paid to the donor first.
This guidance is reasonably straight forward. However, as with all matters relating to Gift Aid, it is important to take care that all the rules relating to regular/normal Gift Aid are complied with, as well as any elements that are specific to this new guidance.