Reviewing the gift aid files of a church of which I am treasurer I find that one of the regular donors' Gift Aid Declaration has been mislaid. She has been a regular donor for 35 years , but is now 97, and her friend has a power of attorney. She is a taxpayer, and the representative sent a cheque, with her approval, and asked me to claim gift aid for it.
Can the representative sign the duplicate GAD?
Just in case we get audited by Charities Division!