Gift Aid reliefs
Use this page to enter details of Gift Aid that the client has made. Both single cash gifts and ongoing cash gifts made by individuals to charities are claimed here.
Gift Aid is a tax relief for cash gifts made by individuals to charities. The gifts are treated as having been made with basic rate tax deducted.
UK resident taxpayers and certain non-UK residents with a UK income tax liability can make Gift Aid payments. There is no minimum amount so long as a Gift Aid declaration has been given to the charity to the effect that the eventual tax liability (income tax and capital gains tax) will be sufficient to cover the basic rate tax treated as deducted.
You can elect to treat certain Gift Aid payments as if paid in the previous tax year, e.g. payments made in tax year 2023-24 can be treated as if paid in 2022-23.
You can make cash gifts to Community Amateur Sports Clubs using Gift Aid. For the purposes of the Tax Return, these payments are treated in the same way as Gift Aid payments to charity and you should enter any such payments in this section.
Payroll giving donations should not be entered in this section.
This section includes the following tabs. Click on a heading to find out more about the boxes on each tab.
| Option | Description |
|---|---|
| Name of charity | Enter the name of the charitable organization. This name does not appear on the tax return. |
| Start date | Enter a date that payments started (optional). |
| End date | Enter a date that payments ceased (optional). |
| Payment type |
Options are:
|
| No. of payments | Enter the number of payments made in this column. For example, if you selected a frequency of weekly and a no. of payments of 52, then you would make the payment every week for 52 weeks. |
| Individual payments | Enter the amount of each payment in this column. |
| Total |
This column will automatically calculate the total amount of payments made on this row. For example, a payment of £5 made weekly over 52 weeks would give a subtotal of £260.00 You can enter any number of rows for payments made in the current year to the charity detailed on the Main Details tab. |
| Total amount paid in <Tax Year> | This box calculates the total amount paid in the current tax year to this charity from the sum of the sub-totals on the previous tab. |
| (Less) amount paid in <Tax Year> but treated as paid in <previous Tax Year> |
This value is automatically brought through from the previous year but you can enter a different value. This amount is treated as paid in the previous tax year for tax calculation purposes and is subtracted from the Total amount paid in <Tax Year> box above in arriving at the amount shown in the Total amounts treated as paid in <Tax Year> box. This box will only appear in the year after the first year in which an entry has been made in the (Plus) amount paid in <next Tax Year> but treated as paid in <Tax Year> box below. Note: The amount that may be treated as paid in the previous tax year is restricted to the amount that has actually been paid on or before the date the current tax year’s tax return is filed with HM Revenue & Customs, so long as this is before the 31 January filing date; e.g. if you make any Gift Aid payments between 6 April 2023 and the date you file the 2022-23 tax return, so long as that is so that it arrives by 31 January 2024, you can elect to have those payments treated as paid in the 2022-23 year. |
| (Plus) amount paid in <next Tax Year> but treated as paid in <Tax Year> |
This box allows you to enter a value that was actually paid in the next tax year, but is treated as paid in the current tax year for tax calculation purposes. Note: The amount that may be treated as paid in the previous tax year is restricted to the amount that has actually been paid on or before the date the current tax year’s tax return is filed with HM Revenue & Customs, so long as this is before the 31 January filing date; e.g. if you make any Gift Aid payments between 6 April 2023 and the date you file the 2022-23 tax return, so long as that is so that it arrives by 31 January 2024, you can elect to have those payments treated as paid in the 2022-23 year. |
| Total amounts treated as paid in <Tax Year> | This box calculates the total of the boxes above and shows the total amounts on which relief is available for the current tax year. |
How do I get here?
Reliefs > Gift aid reliefs
The tax year that you are entering details for is shown at the top of the data entry page. If you want to change the tax year, you should select a new date from the drop-down list at the top of the navigator.
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Auto calc - If you tick this option, the calculations will be automatically completed for you where possible. If you untick this box you will see a new tab appear called Summary.
Note: Not all data-entry forms have an Auto calc option.
- Estimated - Tick this box to indicate that the figures you've used are estimated. This will then show on the item in the navigator, and at the higher level folder in the navigator by showing a small e.
- Complete - Tick this to indicate that the form is complete. A green tick will appear on the item in the navigator and at the higher level folder in the navigator.
If you want to close the page without saving any of your changes, you can click Cancel. If you were adding new details, then nothing will be saved. If you were editing an existing item then the page will close, reverting to your previously saved details.