Carry back of gift aid

Does carry back of gift aid affect the recipient's claim?

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A client has made a £10k gift to a charity, not realising that this is grossed up when calculating whether he has claimed too much aid in a year. This would leave him with £500 tax to pay. If he simply claims carry back of, say, £2k this solves his problem but does it affect the charity's ability to claim the tax back?

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By Jane Wanless
16th Apr 2024 14:55

A claim to carry back a gift aid claim does not affect the charity's position. It simply claims based on the payment it has received.
A payment can only be carried back in full. It is not possible to carry back only part of a payment.
"If you carry back a donation, you must carry back the whole amount of it. When you are completing your self assessment tax return for a year, you can only elect to carry back contributions to that year, and not from it."

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