If you made a charitable donation in a financial year where you paid insufficient tax to cover Gift Aid, you may be able to cover it using your tax contributions from the previous year.

To benefit from carrying back your Gift Aid contribution, there are specific requirements to keep in mind.

Using the current year as an example; this option only applies if your Gift Aid contribution was made on or after 6 April 2023. You can include this contribution in your Self Assessment tax return for the previous tax year ending on 5 April 2023. The deadline for submitting this tax return is before 31 January 2024. Also, make sure enough tax was paid in the previous year to cover the Gift Aid on donations made over both years.

However, if you made a Gift Aid contribution in the previous tax year, 2022/23, and later realised that your taxable income was insufficient to fully offset the Gift Aid when filing your tax return for that year. It’s important to understand that you can no longer carry those contributions back to the earlier tax year, 2021/22.

There are several ways to take advantage of this carry-back option:

Self-Assessment Tax Return

If you complete a self-assessment tax return for 2022/23, you can include the donations you made in the current tax year between 6 April 2023 and 31 January 2024.

Updating Information on the GOV.UK Website or App:

The GOV.UK website provides online services for taxpayers to manage their tax affairs. You can log in to your personal tax account and update your charitable donations information, indicating that you want to carry back the donations to the previous tax year to cover Gift Aid.

Calling the Income Tax General Enquiries Helpline:

You can contact the Income Tax general enquiries helpline at 0300 200 3300 to inquire about carrying back charitable donations.

Writing a Letter to HM Revenue and Customs (HMRC):

Another option is to write a letter to HMRC including details of the donation amounts and date. The letter should be addressed to: Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.

When writing the letter, you can use the following template:

It’s important to note that the specific procedures and requirements for carrying back charitable donations may vary, so it’s advisable to consult the official guidelines provided by HMRC or seek advice from a tax professional for accurate and up-to-date information tailored to your individual circumstances.