How do you carry back Gift Aid donations?

Donations made in 2017/18 to be carried back to 2016/17

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I'm preparing a 2017/18 self assessment tax return. The 2017/18 income does not exceed the basic rate band but there is a significant amount of income at the higher rate in 2016/17.

Do I amend the 2016/17 return or make the entry in the 2017/18 return? There is also guidance that the carry back must be done before the 2017/18 return is submitted. I don't understand why.

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Replying to Accountant A:
Red Leader
By Red Leader
26th May 2018 08:54

Thank you for that. What a thread that was, a classic of "the old days" before AWEB went downhill! My conclusion is no amended return and too late to carry back the Gift Aid from 17/18 to 16/17.

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Replying to Red Leader:
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By andy.partridge
26th May 2018 09:30

Fabulous when arguments rested on the interpretation of 'a' or 'the' in the legislation.

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