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Posted Wed, 03 Jan 2024 18:02:13 GMT by
Earlier in the year I phoned HMRC to claim back gift aid as a higher rate tax payer, and as a result of this HMRC sent me cheques covering the three years for which this applied. I am now completing self assessment tax returns for the first time. If I include my giving in the self assessment form, the automatic tax calculation will include this, and I would benefit twice from the higher rate gift aid (once in the self assessment calculations, and once in the cheques previously sent). In the self assessment form I do not see a way to account for the cheques which HMRC previously sent. To resolve this I could exclude (i.e. not declare) in the self assessment the giving which has already had gift aid claimed back and been received via cheque. Is this an acceptable solution? If I did this, and HMRC were to cross check between the self assessment and the giving indicated by the cheques I had received, they would not match, and I do not know if that would be a problem. Obviously I can supply evidence of all giving if required.
Posted Wed, 10 Jan 2024 15:16:45 GMT by HMRC Admin 25 Response
Hi lau04118,
If the repayment of gift aid, relates to gifts arising in the tax year for your Self Assessment tax return, you would need to include the repayment in box 1 of page TR6.
If the repayments of gift aid relate to earlier tax year, then they are not declared in the tax return.
Thank you. 

 

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