From Charity Tax Group:
*Update*: At the HMRC Charity Tax Forum meeting in January 2021, CTG asked whether this concession about GASDS (allowing GASDS in cases where regular donors, particularly churchgoers, to save up the cash they would have put in the collection each week and give it to the treasurer in one large cash amount) was restricted to COVID times. HMRC confirmed that this was not unique to the pandemic and it was not a concession; provided the treasurer was satisfied that the pile of cash received was multiple small donations which happened to be in one envelope, then he/she could claim GASDS subject to the normal rules. Read para 38-39 of the minutes for full details. This could be particularly helpful when regular donors are on holiday or required to miss events/church services for an extended period due to lockdowns or illness.