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Gift Aid

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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By ali16
to Cheshire
23rd Nov 2012 13:31

Thats exactly the problem - agreed, he can carry back the £1000 to last year - but it doesnt say he can carry back only part of it eg £500, and thats what I am looking to clarify here  

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23rd Nov 2012 13:47

As far as I know it is all or nothing.

Also tax return for previous year should not have been filed at the date of the claim.

Thanks (1)
By pjones
23rd Nov 2012 15:29

All or nothing

It is correct that you can carry back all or nothing - if an individual makes a £5,000 donation now, he must carry all of this back or nothing.  If he made two £2,500 gift aided donations, he can then carry back one £2,500, both or nothing.

Please also bear in mind that this only applies where the previous years return is not submitted and we have not passed the filing deadline - therefore a 2011/12 donation cannot now be carried back to 2010/11.

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