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Anyone completing a Self Assessment tax return can donate some or all of their tax refund direct to your charity without having to wait to receive the refund from HM Revenue & Customs (HMRC).
This is a simple and effective way to raise money for your charity. The donation is paid straight into your back account by HMRC, along with any Gift Aid repayment that applies. You don't have to do any extra paperwork to claim the Gift Aid tax , it's all done by HMRC. All you need to do is apply to HMRC for a charity code number - a reference number unique to your charity - so that you can receive donations through HMRC's Self Assessment Giving scheme, known as SA Donate.
Note: The government has announced its plans to withdraw the SA Donate scheme. This means that donors will no longer be able to redirect a tax refund to a charity in this way from April 2012. You can still donate your tax refund to any charity using Gift Aid if the qualifying conditions have been met.
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If any of your donors complete a Self Assessment tax return and they are due a tax refund, they can give some or all of this repayment direct to your charity. To get this money, your charity needs to be registered to receive payments under the 'SA Donate' scheme. See the section 'How your charity can join SA Donate' below.
People complete Self Assessment tax returns for various reasons - for example the self-employed, higher rate taxpayers or someone who has untaxed income.
Find out more about Self Assessment and who it applies to
Donors can also use Gift Aid to increase the value of their gift to your charity by 25 per cent. It doesn't cost them anything provided they pay enough Income Tax or Capital Gains Tax to cover the tax that your charity will get back from HMRC.
If a donor ticks the Gift Aid box on their tax return, the extra money will be worked out automatically by HMRC and paid separately at a later date to your charity.
Find out more about Gift Aid, how it works, and the benefits for your charity
Donors who complete a Self Assessment tax return and are due to receive a tax refund can choose to have all or part of it sent directly to charity. They can also ask that the repayment is made as a Gift Aid donation.
To do this, they need to put the unique reference code for your organisation in the relevant section of the form SA100 'Giving your tax repayment to charity' so that HMRC can pay the money straight into your bank account.
Make sure your donors know your SA Donate code number. They can use the Charities Search tool on the HMRC website to find it or they can call the HMRC Charities Helpline (see 'Contacting the HMRC Charities Helpline' below).
Go to the 'charities search' tool
Higher rate taxpayers can claim additional Income Tax relief on all Gift Aid donations they've made during the tax year. Your charity can benefit from the donor's tax relief (as well as from receiving their gift) if the donor chooses to donate any refund due to them to your charity.
You can apply to join the scheme using the SA Donate application form (see link below). HMRC will then give you a unique charity reference code.
This reference code:
Send your completed form, marked SA Donate, to HMRC Charities.
Download the SA Donate application form
HMRC Charities contact details
HMRC adds the name of your charity and your SA Donate reference code to the list of charities that can accept the donation of a tax repayment from a Self Assessment tax return. This means donors will be able to find your details using the HMRC Charities Search tool. You can also advertise your reference code in your communications with donors.
Find out more about the 'charities search' tool
For more help you can contact the Charities Helpline.
Contact the Charities Helpline
Find out more about how donors can give through their Self Assessment tax return
Understanding and promoting tax relief on gifts of land, building or shares
