gift aid carry back

I am a base rate tax payer and do not need to fill in a tax return. in 22/23, I paid £5k tax and did not make any gift. In 23/24, I paid £5k tax. In 23/24, I gave £5k to charity. In October 2024, I made a one-off gift of £20k to a charity. I want to use my 23/24 gift aid allowance for my 5k and 20k giving. (1) Is it possible for me to use my 22/23 gift aid allowance to cover my 5k giving in 23/24 so that I can cover my 20k giving using my 23/24 allowance? if so, do I need to inform HMRC about electing my 5k giving to be carried back to 22/23? (2) Alternatively, can I only carry back 10k out of my 20k gift ( the gift is given through a single bank transfer ) to 23/24 allowance? Do I need to inform HMRC about this election?

Hi,

Gift aid can only be given in the year the payment was made or carried back. It cannot be carried forward. See guidance at:

HS342 Charitable giving (2024)

Thank you.

The question is not about carry forward gift aid. I know that, when I fill in my tax return 23/24, I can include my giving up to the tax return date in the 23/24 return despite the giving took place after the end of 23/24 tax year ( under the getting tax relief sooner section ). Since I am not a high rate tax payer, can I use the same mechanism so that I can fully utilise my gift aid allowance? Also, since I do not need to fill in a tax return, do I need to inform HMRC about my intention.

Hi ,
 

If not higher rate, no further relief will be due. Your previous questoin referred to your 222/23 payment being carried into 23/24. You can phone 0300 200 3300 to have your record updated  . Thank you .

Hi, not an Admin but may be able to offer a bit of explanation. There is no gift aid allowance so I'm unsure what you mean when you refer to using your allowance. If you choose to carry back a contribution you must carry back the whole contribution. So cannot elect to only carry back £10,000. It is all or nothing. If you didn't pay enough tax to cover the gift aid then it will result in tax being owed to HMRC.