Should I declare donations?

[Djyll]

I am currently in training and not allowed to charge fees. It has been suggested that I request donations 'to cover costs (materials, rent etc)'. If I do this this do I declare such donations as income or are they actually donations to me personally in the true sense of the word?

[pawncob]

If you request it it isn't a donation, so you must declare it.

[mullet]

This money is either income, or it is a gift. To be a gift it must be unsolicitited and unexpected, and (most importantly) not linked to any service being performed. If a relative gives you a birthday or Christmas present, it's a gift. If a total stranger presses a £10 note into your hand and gives you his best wishes, that too is a gift.

What about a tip to a waiter/waitress? I have heard the argument that they are gifts and therefore tax free. Not true - tips are clearly linked to a service being performed. Same for your "donations".