Gift Aid

If a client makes a single donation in the current tax year and has insufficient income to cover the gift aid, is it possible to carry back a claim for, say , 50% of the donation to the previous year - the legislation seems to refer to "the donation" or "the payment", and in this case there is only one payment.

Has anyone come across this  as even HMRC cannot give a definitive answer !!

 

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vince8 |

Thats exactly the problem -

ali16 |

As far as I know it is all or

paras007 |

All or nothing

pjones |