Edac

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.

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?