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Where Taxpayers and Advisers Meet

Gift aid donations for previous years.

someone
Posts: 341
Joined: Mon Feb 13, 2017 10:09 am

Gift aid donations for previous years.

Postby someone » Sun Jul 08, 2018 2:32 pm

I have just discovered that one of the clubs that I pay membership subscriptions to has fairly recently won the right for their members to have their membership fee gift-aided.

The charity says they can also retrospectively claim Gift aid for earlier years. Am I also allowed to put my previous years memberships into the current (2017/18) years tax return? (Obviously I did not claim them in the earlier years)

And, if not, am I allowed to claim the July 2017 membership? (I only filled in the gift aid declaration today but I haven't yet submitted my 2017/18 tax return)

pawncob
Posts: 4245
Joined: Wed Aug 06, 2008 4:06 pm
Location: West Sussex

Re: Gift aid donations for previous years.

Postby pawncob » Mon Jul 09, 2018 4:55 pm

You're allowed to amend previous returns, so yes you can claim relief for the last four years ( at a push, depending upon how much hassle you want with HMRC)
With a pinch of salt take what I say, but don't exceed your RDA

someone
Posts: 341
Joined: Mon Feb 13, 2017 10:09 am

Re: Gift aid donations for previous years.

Postby someone » Mon Jul 09, 2018 10:33 pm

You're allowed to amend previous returns, so yes you can claim relief for the last four years ( at a push, depending upon how much hassle you want with HMRC)
Many thanks! That makes sense. I shall just include the current years figures and forego the rest.

robbob
Posts: 2726
Joined: Wed Aug 06, 2008 4:01 pm

Re: Gift aid donations for previous years.

Postby robbob » Tue Jul 10, 2018 8:37 am

With regard to return amendments there are deadlines with regard to amending the return itself - the next deadline being 31/1/19 for ye 5/4/17

https://www.gov.uk/self-assessment-tax-returns/corrections
31 January 2019 for the 2016 to 2017 tax year

Here is the advise hmrc provide with regard to earlier periods.
Write to HMRC if you need to make a change to your tax return from the 2015 to 2016 tax year or earlier.
Include in your letter:
the tax year you’re correcting
why you think you’ve paid too much or little tax
how much you think you’ve over or underpaid
You can claim a refund up to 4 years after the end of the tax year it relates to. If you’re making a claim, also include in your letter:
that you’re making a claim for ‘overpayment relief’
proof that you’d paid tax through Self Assessment for the relevant period
how you want to be repaid
that you have not previously tried to claim back this refund
a signed declaration saying that the details you’ve given are correct and complete to the best of your knowledge
Note there are stricter rules with regard to claims for carry back of payments in one tax year to the previous tax year.


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