Claiming Higher Rate Gift Aid Tax Relief on Charitable Donation - Basic Query

Birdspotter26

Sorry for the basic question, but I cannot find the correct answer and am going around in circles..

Higher rate tax payer pays £159 membership to a charity which qualifies for Gift Aid and a Gift Aid declaration has been duly signed.

Charity confirms the Gift Aid is £39.75.

What is the actual figure which is added to the Charitable Giving Box? Is it the membership price which was actually paid eg £159?

Or is it £159 plus the £39.75 = £198.75?

I see references on HMRC site to grossing it up with the basic rate already applied which suggests the correct figure is £198.75 but don't want to get this wrong.

And where is the box to reclaim the last 4 years if the donations have been previously missed? I cannot see this anywhere in Charitable Giving Section- just for the current year or the following year….

I spent hours on hold to HMRC last week, so am keen to avoid repeating this if possible.

Many thanks in advance.

DRS1

39.75 is 20% of 198.75 so it sounds like you should use the 198.75 figure.

I don't know about the past 4 years - maybe you have to call them (again)

Tax relief when you donate to a charity: Gift Aid - GOV.UK

JamesRobinson48

If you're asking how to complete your Self Assessment income tax return, the answer is you report the amount you actually paid, i.e. £159 in this case.

Referring to the Charitable Giving Box, the wording on the HMRC form is "Gift Aid payments made in the year", which I feel is fairly clear.

HMRC will calculate the gross up, and also any amount of tax credit that you are due as a higher rate taxpayer.

It may or may not still be possible to file a late adjustment to your tax return for the immediately preceding year. Providing of course that you already had a Gift Aid declaration in place at that time. But I can't imagine you could go back any further than that.

DRS1

I think on reflection that @JamesRobinson48 is right. I looked back at an old tax calculation where I had claimed gift aid for a payment I made (where I did not gross up for any gift aid claimed by the charity. I just put in the payment I made) and HMRC grossed it up and added the grossed up figure to my higher rate band.

eskbanker

You do not need to calculate the amount of the relief due. Simply enter the total amount of payments made under Gift Aid in boxes 5, 6, 7 and 8 (as appropriate) on page TR 4 of your tax return.

https://www.gov.uk/government/publications/charitable-giving-hs342-self-assessment-helpsheet/hs342-charitable-giving-2024

Birdspotter26

Thank you so much, everyone, this is exactly what I was looking for - the actual figure to insert! I will just add the actual sum paid to the charity on the tax return and HMRC can sort it.