Charitable Giving through the SA tax return

Donations

Individual taxpayers who complete a Self Assessment (SA) return are able to nominate a charity to receive all or part of any repayment and ask for Gift Aid to apply to their donation.

This facility is only available to individual taxpayers who complete an SA return; it is not available to partnerships, trusts or estates.

To nominate a charity to receive an SA repayment the questions at section 19A of the full Self Assessment return should be completed. Or questions at section 12 on the Short SA return.

In this context, a “repayment” is the final amount of tax repayable after taking into account any outstanding under or overpayments. This may not be the same amount as the return overpayment for the year in question

Charities participating

Each charity participating in the scheme is allocated an individual code by HMRC Charities. You must enter a valid code on your SA tax return, to identify your chosen charity. We cannot process your request to donate all or part of a repayment to charity without this code.

Note: Many but not all charities have chosen to participate in this scheme.

There is a list of all participating charities and their codes on the HMRC Charities website www.hmrc.gov.uk/charities/charities-search.htm

Notification of the Gift

Your donation will go directly to the nominated charity’s bank account. If you choose to Gift Aid your donation any tax on the Gift Aided donation will also be paid directly to the charity, without the charity needing to make a claim.

A repayment notification will be sent to the nominated charity to advise them of the donation and whether or not Gift Aid applies. Individual donor’s details will not be included unless you give your permission.

Gift Aid

If you elect to Gift Aid your donated repayment you must pay an amount of income and/or capital gains tax that is at least equal to the amount the charity reclaims on your donation. If you do not pay enough tax to cover your donation, in the year that it is made, you should not elect to Gift Aid you donation.

There is no lower limit on repayments nominated for donation to charity.

Frequently asked questions about SA donate