Paper Self Assessment form - Gift aid net or gross?

TrustyOven · 19 August 2017 at 12:43AM

Hi all,

I'm having to fill in a paper self assessment form for the first time ever.

I have made a contribution of £30 to a UK charity, and with Gift Aid this is £37.50.

What should actually go in box 5 and 6 on the paper form page TR 4? 30 or 37.50 (rounded up to £38 as per rounding guidance?? )?

The SE guidance PDF file titled "Tax Return notes" isn't helpful - doesn't say if it's gross or net that I need to put.

Thanks!

Chino · 19 August 2017 at 8:06AM

TrustyOven wrote: »

What should actually go in box 5 and 6 on the paper form page TR 4? 30 or 37.50 (rounded up to £38 as per rounding guidance?? )

The guidance on page TRG 8 of the SA150 Notes 2017 makes it clear that you enter £30:

"Box 5 Gift Aid payments made in the year to 5 April 2017
Put the total Gift Aid payments you made from 6 April 2016 to 5 April 2017 in this box."

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/615549/SA150-2017.pdf

TrustyOven · 19 August 2017 at 10:15AM

Well I just phoned HMRC Income Tax phone number, they went to check with someone else and said enter the grossed amount.

I saw the links you all posted.

The question is: which is the total amount for gift aid?

I have 2 printouts for my donation. My total that my bank account got charged. And the total that would have gotten Gift Aid after tax was added.

So they are both totals.
And the box deals with Gift Aid. So both are totals that relate to Gift Aid donations.
So it's completely unclear which of the two to use.

Dazed_and_confused · 19 August 2017 at 12:16PM

As far as completing your self assessment tax return you enter the amount you have paid. That is what the guidance on the tax return notes available on gov.uk specifies and as already mentioned by Chino, and when I've just checked my own return is the correct thing to enter

The tax calculation itself calculated the grossed up amount and ensures you get any additional tax relief due.

Sadly you have been very poor information by whoever you spoke to in HMRC.

badmemory · 19 August 2017 at 12:49PM

Dazed_and_confused wrote: »

As far as completing your self assessment tax return you enter the amount you have paid. That is what the guidance on the tax return notes available on gov.uk specifies and as already mentioned by Chino, and when I've just checked my own return is the correct thing to enter

The tax calculation itself calculated the grossed up amount and ensures you get any additional tax relief due.

Sadly you have been very poor information by whoever you spoke to in HMRC.

Checked on my SA to be totally sure & definitely agree. I also believe that many years ago when I checked the long t&cs (not the normal abbreviated ones) of the charity that is what they said to do. So definitely what you actually pay.

TrustyOven · 19 August 2017 at 10:25PM

Ok thanks!

I've entered 30 in the relevant boxes but also explained in the additional information box later on in the form.

Since this is my first ever SA, I am slightly nervous that they would reject it and fine me for making mistakes. But hopefully any Reasonable Person should be able to see what my figures mean on the form.

Paper Self Assessment form - Gift aid net or gross?

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