Charitable donation - wife's receipt

Meatballs

Hi,

My wife made a charitable donation out of our joint account (and ticked all the gift aid boxes). I'm a higher rate tax payer and do self-assessment so I keep any charity donation receipts/gift aid to claim back relief each year.

Does anyone know what HMRC's stance is on claiming this if the receipt is under partner's name? I could equally have paid for it myself under my name. I'll probably give them a call unless someone has experience.

BoGoF

What part of 'My wife made a charitable donation' makes you think you would be able to claim for it?

Meatballs

The money left an joint account that my wife doesn't actually pay anything into. So essentially the money that I earn and already pay tax on. Bean counting has it under another name but practically it's my money that has gone to a charity.

Trying to explain why I should actually make any charitable donations tends to be forgotten after about 1 week...

BoGoF

Does your wife know you see it as 'your' money.

Anyways, you didn't make the payment so no you can't claim.

Meatballs

BoGoF wrote: »

Does your wife know you see it as 'your' money.

Anyways, you didn't make the payment so no you can't claim.

No need to get personal. I was talking about it from a tax sense - its come in and been taxed as my earnings, and gone out, but relief now doesn't apply due to a name on a receipt.

BoGoF

As far as the charity is concerned it came from your wife....end of.

By your logic had she made a payment into a personal pension from that account you would be wanting higher rate relief on that as well?

Meatballs

n.b. It looks like there is some specific areas of guidance for anyone that's interested. I might be able to just write to the charity and change the donation to be in my name.

3.10.2 Joint declarations

It’s possible for spouses, civil partners and other persons living together to make a ‘joint’ declaration on the same form (in effect, there are 2 Gift Aid declarations). The ‘joint’ declaration must include the full name and address of each person. Both parties will need to make clear to the charity involved how much of any donation relates to each of them. They’ll also need this information for their own tax affairs. The charity will need to list each person separately on the schedule when making an online claim or completing paper form ChR1 and show the donation received from each.

Chapter 3.32 Donations from joint bank accounts

3.32.1 If a charity receives a donation drawn on a joint bank account, and it’s not been given a Gift Aid declaration by both account holders, it’ll need to determine whether the donation is from the donor who has given a Gift Aid declaration. The charity may, however, assume that the donation is from the person who has made the Gift Aid declaration, even if it’s authorised by the other account holder, unless it holds evidence to suggest that the donation is from that other account holder.

3.32.2 Similarly, if a credit card donation is received drawn on an account in respect of which there are joint authorised signatories, it can be assumed that the donation is from the authorised signatory who’s made a Gift Aid declaration unless there’s evidence to suggest that the donation’s from the other authorised signatory.

3.32.3 If there’s any doubt whether the donation’s from the person who signs the cheque, or authorises the transaction, the charity should ask them to confirm whether the donation is from them.

BoGoF

Wow.....must be a substantial amount to go to that much effort.

I would suggest 3.32 refers to cheque payments, was it? Also, there is no 'doubt' who made the payment.

And for 3.10.2 the declaration would have to be made at time of payment.