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Posted Mon, 05 Feb 2024 17:37:40 GMT by PokemonGreats
Dear HMRC I have made a number of donations to registered dog rescue charities abroad in the USA, India and Philippines. I noticed self assessment mentions Gift aid donations, but as my donations where to charities abroad I assume it is treated differently to UK donations via Gift aid. Could you please clarify whether I can claim my donations as an allowable deduction on my Self assessment?
Posted Wed, 07 Feb 2024 14:24:04 GMT by HMRC Admin 25
Hi PokemonGreats,
Gift aid tax relief is only available for donations to UK charities or community amateur sports clubs (CASCs).
Any donations to charities abroad do not qualify for relief.
Please have a look here:
Tax relief when you donate to a charity
Thank you. 
Posted Wed, 24 Jul 2024 20:09:58 GMT by osti640
Dear HMRC, I have made donations to registered charities in Germany during the tax year 2022/2023 and 2023/2024. As per HS342, I understand that tax relief cannot be claimed on donations to non-UK charities after 5 April 2024. However, these donations took place before that date and were made to charities in the EU. I would kindly like to understand if I can claim tax relief and what conditions need to be satisfied to do that ?
Posted Tue, 30 Jul 2024 07:59:21 GMT by HMRC Admin 21 Response
Hi osti640,
Tax Relief can be claimed through your Self-Assessment (SA) Tax Returns for the years 2022/2023 and 2023/2024.
If you do not complete SA Returns then you should write in with full details of your donations and any relief due will be processed through your PAYE tax record - the conditions that apply are as follows -
If an individual or corporate donor makes a donation to a non-UK charity after 15 March 2023, UK tax reliefs (such as Gift Aid) are only available if the charity has ‘asserted their UK charitable status’ previously with HMRC under transitional provisions which last until 5 April 2024 for individuals and 1 April 2024 for companies and charitable entities.
After April 2024, taxpayers will not be eligible for UK tax relief on donations to EU or EEA charities.
Thank you.

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