Gift Aid tax relief claims being sent against previous tax years.

I have a question about any possibilities that may exist for securing the carrying back of tax reliefs against Gift Aid payments after someone ceases to be a higher rate tax payer? In a concrete example relating to this, what might be possible for an individual tax payer who (1) was a higher rate tax payer in the tax year 2020-21, and (2) for whom a tax adviser supported, computed and submitted a tax return for the tax year 2021-22, and in doing so entered the amount of that individual's gift aid and which, in previous tax years, would have resulted in some tax relief set again the individual's income, but (4) with the submission of the self-assessment the individual moved from being a higher rate tax payer to a standard rate tax payer, however (5) the adviser did not draw attention to what it seems might, in such a circumstance (?) have been a possibility for such Gift Aid payments to have been set against, and attracted relief from, the tax year 2020-21 when the individual was a higher rate tax payer.

Hi, I am not a HMRC Admin but may be able to help. You can only elect to carry back gift aid on an original return and only before the submission deadline. What this means is for a return for 20-21, any contributions made between 06/04/21 and the date you submitted the 20-21 return can be included on the 20-21 return and only if the 20-21 return was submitted by 31/01/22. This would then mean anything done or not done in relation to the 21-22 return would not be relevant. Because the claim had fo be made on the 20-21 return.

Hi Paul Weller,
You cannot carry back gift aid relief to an earlier tax year under any circumstances.
If there is an error in the figures quoted in the tax return, eg. 21/22, you have 2 years from the due date of the tax return, to amend your tax return.
E.G. 21/22 tax return due date is 31/01/23 and 2 years from that date is 31/01/25.
If the 2 years have passed, then you can submit an overpayment relief claim (OPR) in writing to HMRC.
Guidance on how to claim OPR can be found at
SACM12150 - Overpayment relief: Form of claims 
OPR also has a time limit, which is 5 April 2 years after the amendment window ended.
For 21/22 this would be 05/04/26.
Once the OPR time limit has elapsed, it is too late claim anything.
Thank you.