For income tax purposes, Gift Aid donations made after 5 April but before the earlier of 31 January and filing of SA tax return can optionally be carried back to the prior year.
I am unable to see as to whether the same holds in relation to tax credits, or whether for tax credit purposes only the GA actually made in year counts to reduce income. If it does follow IT rules, does the taxpayer have to treat the donations for TC the same way as for IT, or can they be separated elected?
I have searched for confirmation either way, but can't seem to find anything explicit.
Many thanks
Andrew