It would be most tax efficient to make a charitable donation through a limited company rather than personally via gift aid. However, you can only claim corporation tax relief if the following two criteria are met:
The charity must meet the UK definition
It must be established for charitable purposes only
It must be subject to the jurisdiction of a relevant UK court of a relevant territory (these include EU member states, Iceland and Norway)
It must comply with any requirement under the applicable law to be registered
The managers must be fit and proper persons
The donation must be wholly and exclusively for the purpose of trade
In order for the donation to meet this test, you must ensure:
The charity has a local connection to the business
There is no personal connection to the donee
There is publicity surrounding the making of the donation
When making the donation via your company you are not able to claim gift aid - this is only allowed to be claimed by individuals.
For more detailed guidance on charitable donations through a limited company you can click here.