Claiming gift aid tax relief on previous tax year (higher rate PAYE)

wickford76

Good morning,

Before I call HMRC for the 3rd time, can anyone please help by confirming whether I can claim gift aid as a PAYE higher rate tax payer for the 2024/25 tax year?

I have been pushed into the higher bracket due to unearned interest. This was by about £1,570. I made a donation of £1,300 to a charity using savings on 21st November 2025.

I have done some research and it seems that a simple call to HMRC will allow me to extend my basic rate tax band for 24/25 by £1,625 (£1,300 grossed up 25%) thus returning me to a basic rate payer and reduce my tax bill for last year.

The problem is that I have now spoken with two advisors who say this is not possible.

Can anyone confirm if HMRC is correct?

To confirm I am a PAYE person - which i think gives me until 31st Jan 2026 to make a claim.

Thank you for your time and words of wisdom 

NorthYorkie

You made the donation in tax year 25/26. There is no facility to carry it back to 24/25

wickford76

So when I have been doing research, various websites quote that a carry back is possible. This is why I am getting confused. Are these sites all incorrect? It mentions a P810 claim as I am a PAYE person.

Thanks again.

wickford76

Update. All resolved after another call to HMRC. Cheers!

Dazed_and_C0nfused

wickford76 said:

Update. All resolved after another call to HMRC. Cheers!

What you want to do is possible however historically I think it had only ever been done as part of a Self Assessment return.  And only on the first return of the later year, not an amended return.

But with fewer people needing to file a return that won't be relevant for everyone now.

wickford76

Thank you - they seemed to be able to do it - and I have dropped back down to the basic rate for 24/25 and my savings allowance was restored back to £1,000, saving me another £100. Their new calculations agree with what I had calculated. He was unsure at first, but said - oh yes - that is possible. Plugged in the figures and the system automatically updated. I have paid off the balance so all square for last year. Worth spending 4 hours trying to get it resolved!