Charitable Donations

Hi, I am filing a Self Assessment (2023/24) for the first time and have a question with regards to tax relief on Charitable Donations. I happen to be a higher rate tax payer in 23/24 but in the previous tax years I was a basic rate tax payer. I am wondering whether it is possible to carry forward charitable donations made in previous tax years for which I was a basic rate payer and set off the tax relief against 2023/24 income being taxed at the higher rate? I hope that makes sense! Many thanks.

Hi, in addition to my query above on Charitable Donations (for which I am still awaiting a response please), I would also like to ask for confirmation on the following which are all with regards to my 2023/24 self assessment:- 1) Per original query above, whether it is possible to carry forward charitable Donations made in previous tax years (prior to 23/24) to set off against income being taxed at higher rate? 2) I understand that I can carry back gift aid donations made in 2024/25 to set off against my 2023/24 tax liability but only if made between 6th April 2024 up until the date I file the return (and before 31st Jan-25) – PLEASE CAN YOU CONFIRM IF THIS IS CORRECT? 3) Following on from point 2, I since spoke to a complaints handler at HMRC, who advised on the following over the phone, but I would like HMRC guidance to be confirmed in writing please:- • Would I be able to include any 2024/25 charitable donations in my 2023/24 self assessment if I were to submit now including any future charitable donations not yet made if they are on standing order or any payments I intend to make in future months? The chap I spoke to at HMRC didn’t think it would be a problem if I included these future payments. • He also advised that if I submitted my tax return now for example, then at a later date (up to a year later) I can amend my 2023/24 self assessment charitable donations to include all those payments I would have made by 5th Apr-25. Please can you advise on which approach is preferable to use. Many thanks for your help.

Hi MIZZA ,
1. You cannot carry forward charitable donations.
2. You can carry back Gift Aid donations to the previous tax year if you have paid enough tax for that year to cover the Gift Aid donations made in the previous tax year and the ones you want to backdate.
You can elect to do this between the end of the tax year and the following:
31 October if you file a paper Self-Assessment return or 31 January if you file their Self-Assessment return online or via Making Tax Digital.
3. If you want information confirmed in writing you will need to contact HMRC here:
Income Tax: general enquiries
Thank you. 

Thanks for the response but please could I ask you to fully address the questions in my point 3 above? Thanks

Hi,
As advised in our previous post, the responce to point 3 is as follows,
3. If you want information confirmed in writing you will need to contact HMRC here:
Income Tax: general enquiries
Thank you. 

sorry I haven't got time to hang on waiting for someone to answer the phone after 40mins only to speak to someone who doesn't have a clue! Thanks anyway.