This guide will help you complete Gift Aid and tax repayment claims form (R68(i)). You may find it easier to print this guide so that you can refer to it as you complete the form.
Form R68(i) can only be used by charities, Community Amateur Sports Clubs (CASCs) and other organisations entitled to charity tax reliefs (all referred to as 'charities' in this guide). Use the form to claim tax repayments on Gift Aid donations or to reclaim UK tax deducted from other income, such as bank interest.
Please read all the notes carefully. It is essential that the information you provide is complete and correct.
In this guide:
Please ensure that you are registered with HM Revenue & Customs (HMRC) and have an HMRC Charities reference number. If you do not have a reference number please complete one of the following:
Wait for HMRC to send you a reference before you submit this claim form. You must have an HMRC Charities reference number to complete this form, as you need to fill in your reference number on the form in order to generate the schedules on which you show the amounts claimed.
If any of the charity or CASC details have changed, including a change to the name, bank account details, authorised official, responsible persons or nominee, you need to submit details of the changes on form ChV1 at least a month before you submit your repayment claim. This time delay is needed to allow time for the changes to be made to HMRC records. If any of the details on your claim do not match the information held on HMRC records your claim will not be paid until form ChV1 has been submitted and processed by HMRC.
Claims must be made within four years of the end of the accounting period or tax year to which they relate. Claims made late will not be repaid.
For example, a donation on 1 December 2010 falls in the tax year 6 April 2010 to 5 April 2011 for a charity that is a trust. So a Gift Aid claim can only be made in respect of that donation before 5 April 2015. If the charity was a company with an accounting period ending on 31 December, the donation would fall in the accounting period ended 31 December 2010 and so the Gift Aid claim would have be made by 31 December 2014.
There is an exception to the four year limit that applies to some claims by charitable trusts for the tax years 6 April 2005 to 5 April 2006 and 6 April 2006 to 5 April 2007.
If the charitable trust claiming a repayment for these years was not issued with a notice to file a Self Assessment tax return within one year of the end of the tax year, they have a longer period in which to make the repayment claim. Claims for 2005-06 can be made until 31 January 2012. Claims for 2006-07 can be made until 31 March 2012.
If your organisation is a charitable trust and is eligible to claim Gift Aid repayments for either or both of these years, you cannot use the form R68(i) as you cannot enter data for 2005-06 or 2006-07 on the form. In this situation you should phone the Charities Helpline on Tel 0845 302 0203 and request a paper copy of the form. Use that form to make a separate claim for 2005-06 or 2006-07. Claims for all other later years should be made on form R68(i).
This exception does not apply to charitable companies.
The R68(i) form is designed to be downloaded and saved on your computer and filled in on screen. Prompts will appear if you try to enter invalid information in a box. When you first look at the form on screen, you will not see the schedules as you would in a paper version, as they are generated by the form as you fill it in.
The form also automatically completes boxes according to your answers, for example, when you enter your accounting period, the form automatically produces schedules for the correct periods. Don't try to amend any boxes that are completed automatically.
When you have finished completing the form you need to print it and then sign and date it. The printed version of the form looks different to the one you will see on screen.
Please do not make any other handwritten amendments to the form after you have printed it as this will delay processing your repayment.
The following sections have the same titles as the parts of the form they refer to.
The details of the charity or Community Amateur Sports Club (CASC) that you show in this section must be the same as those already provided to HMRC. If the details have changed you need to notify HMRC on form ChV1 before you submit your claim. Please wait at least a month after you have submitted form ChV1 before you send in your repayment claim. The delay between submitting the two forms is needed to allow time to update the HMRC record.
If you are submitting your repayment claims on a disc (CD or DVD) rather than on paper schedules attached to the form you should put a cross in the box headed 'are you submitting claims on a disc?' You can submit claims on a disc if your claim includes more than 200 entries, but you should read the guidance in the 'Gift Aid schedules' section below to make sure that your claim is in an acceptable format.
You need to enter the date on which your accounting period ends so that the form can automatically produce schedules for the correct periods and calculate interest correctly. An accounting period is a period of time - usually a year - at the end of which you prepare your accounts. The date to enter on this form depends on whether your charity is treated as a trust or a company for tax purposes.
All UK CASCs and most UK charities are treated as companies for tax purposes. For charitable companies, the most common accounting periods end on 31 December or 31 March but you need to check this for your particular charity.
Your charity will be treated as a trust if it was set up by a UK trust deed or a will. In this case you must treat your accounting period as ending on 5 April even if you prepare your accounts to a different date. You also need to enter 5 April if your organisation was set up outside the UK.
When you print the form this section will appear. You do not have to enter anything in this section as it is completed automatically when you fill in the schedules with details of your claims.
This section shows the amount of the tax repayment due on the donations and income shown on the form. The amount that you receive as a repayment may be more than this figure if your repayment qualifies for 'transitional relief.' Where Gift Aid is claimed for periods between 6 April 2008 to 5 April 2011, HMRC will pay an extra 3p for every pound you claim in Gift Aid repayment, provided that the R68(i) is received within the following time limits:
Payments will be made direct into the account of your charity or CASC, or into the account of a nominee or collection agency that you have told HMRC about. Payments will be made by Bacs. If HMRC doesn't hold any details of a bank account they will send you a cheque but please note that HMRC is withdrawing cheque repayments for Gift Aid. If you have not supplied HMRC with your organisation's bank account details please complete and send a ChV1 providing up to date bank details to ensure any future repayments are made to the correct account.
If your bank details have changed since your last claim please notify HMRC before sending in a new claim using the form ChV1 (HMRC Charities Variations Form). You should leave at least one month between sending the ChV1 and submitting your claim. This time delay is needed to allow HMRC records to be updated.
This section will appear when you print the form out. It does not appear on screen. This form must be signed by the person named in the 'about your organisation' section who should also be the person you have told HMRC is the authorised official, nominee or collection agency.
When you click the 'create schedules' button, the schedules you need to complete for your repayment claim will be generated. Your claim may include donations or other income received in more than one accounting period or tax year and the amounts claimed must be entered in the schedule for the correct period. Schedules for out of date periods will not be generated - late claims cannot be made.
You can add together donations of less than £10 on the Gift Aid schedule, subject to a maximum total of £500 per line within a claim. This is known as 'aggregating a claim' and means you don't have to list all the names of the individual donors who have given less than £10 on the schedule. You must have a Gift Aid declaration from each donor together with records itemising each individual donation included in the total. In the 'name of donor' box you should enter a descriptive label that will enable you to find the relevant Gift Aid declarations, such as the name and date of the event at which the money was donated. The aggregated claim must not include donations associated with admissions to charity visitor attractions or amounts paid for sponsored events. You also need to put a short note in the additional information box at the end of the form stating you have aggregated your claim in accordance with the guidance.
If you are claiming on donations from a sponsored event and the number of donors is less than ten, charities should include the donor details. You will need to enter the name of each donor on the Gift Aid schedule, with the date that you received the sponsorship money and the total of the Gift Aid sponsorship money you received.
Where you have a large number of donors you do not need to include individual donor details. Instead, the schedule should list the amounts on each participator's sponsor form where Gift Aid declarations have been made. For each entry on the R68(i) Gift Aid schedule you should enter details of the event under the heading 'name of donor' and this must include the word 'sponsored.' Each entry on the R68(i) Gift Aid schedule should identify the sponsor sheet in question, either by use of the participator's name or by use of an individual reference. The amount in the 'total donation(s)' column should be the total of all the payments shown on each participator's sponsor form for which a Gift Aid declaration has been correctly made.
You must keep each individual's sponsor form showing the individual donors and their Gift Aid declarations.
If your claim contains more than 50 separate entries and you wish to use your own schedules you may do this by attaching them to the completed form, although you must enter the totals from each schedule on the R68(i). The paper schedules must be typed, not handwritten, and compiled using a Spreadsheet or Database that automatically lists your Gift Aid donors and shows the totals of all their donations.
If your claim contains more than 200 separate entries and you wish to use your own schedules you may submit the information on a disc although you must enter the totals from each schedule on the R68(i). You need to tick the box in the 'about you' section on the front of the form to show that you are sending a disc with your form and the disc must satisfy the following requirements.
The disc must provide information in the following format:
Field 1 Donor ID
Field 2 Donor Name
Field 3 Date of Payment (dd/mm/yy)
Field 4 Amount of Donation
The information should be supplied in a 'comma delimited text file' (also known as a CSV file). No header field names or totals are required. For example:
Mr M James
Each claim should be supported by one CD or DVD which contains only the one file for that claim. For your own records you may want to name the file so that you can identify that it is linked to a particular claim.
Please note that HMRC cannot accept the data as an email attachment.
If you use your own schedules or submit claims on a disc you must enter the totals from these on the schedules that are generated with the R68(i). Enter 'see attached' in the column headed 'name of donor,' enter the latest date on the schedule in the 'date of payment' column and enter the total in the relevant column. The totals must be entered in the schedule for the correct period. If the schedule is not completed correctly, HMRC may ask you to complete another form.
The final schedule is for tax deducted from other income. You should use this to claim back tax on any income you have received that has been subject to tax.
Do not send any other correspondence with your claim, unless it relates directly to the claim. Keep a copy of each claim made for your records, or in case HMRC has any queries.
If you have extra information that can help HMRC to understand the details on your form, provide it here. This can help HMRC process your form more quickly and can reduce delays in payment.
For example - if you're aggregating a claim, enter 'This claim has been aggregated in accordance with the guidance' in the additional information box.
If your claim includes amounts from sponsored events and you have included the total from each sponsor, you do not have to list all the sponsors, but can enter 'Claim includes income from sponsored events and rather than list all sponsors we have listed the income as explained in the guidance' in the additional information box.
Before printing the form, you must enter the date of the earliest donation included in the claim. This date is very important as it ensures HMRC can process the claim quickly and you will see it appear on the front of the form in the 'period of claim' boxes when you print out the form.
Once you've completed your form, please check it carefully as any missing information may mean HMRC has to ask you to send in a new form.
When you have finished completing the form, print it out, sign and date it. Do not make any other handwritten amendments to the form.
Keep a copy of the form for your records, or in case there are any queries.
Send the form to:
St Johns House