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Posted Fri, 09 Aug 2024 15:55:01 GMT by Graham Block
I would like to make generous donations to charities whilst I'm still living. Not interested in the charity getting tax back or me having my own current tax situation adjusted. If I donate/give like this what administrative actions are required? Obviously I should record the info ready for my executor to eventually complete IHT forms but in the meantime should I ask charity to acknowledge receipt or will evidence of payment through my bank statement be sufficient? When I was completing my SA return there was quite a lot of 'help guff' on the subject that didn't make much sense to me so I can't determine whether these pre-death donations would need to be submitted on my SA return. Please help
Posted Tue, 20 Aug 2024 08:11:58 GMT by HMRC Admin 5 Response
Hi

If you still complete a Self Assessment then you will need to declare the gift aid payments made.
If filing online on the tailor your return page 3 of 3 you would answer yes to the question 'Did you give to charity?'
This will then open the section to declare the gift aid payments. If the paper tax return you would enter the details on page 4 of the SA100.
If you no longer complete a Self Assessment tax return then you will need to contact HMRC with the details Income Tax: general enquiries

Thank you

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