The Charity can go back six years in respect of post Apr 2000 payments under Gift Aid. Can the individual go back and claim higher rate relief, as there was no error or mistake in the earlier returns when they were submitted?
Erasmus
Replies (3)
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mistake
the mistake in the earlier returns was that you forgot to claim the gift aid relief.
Go and ask for it!
Gift Aid relief due in year declaration was made?
I seem to recall being told on a course that the payer was eligible for Gift Aid relief in the tax year in which the declaration was made, but for the total amount for which the declaration was made i.e. including the previous years. Unfortunately I cannot find support for this on the Web - but perhaps it will jog someone else's memory.