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The R68 Gift Aid schedule and R68 Other income schedule are the starting points for any Income Tax repayment that your charity or Community Amateur Sports Club (CASC) makes.
You need to complete the R68 schedules for donations made to your charity or CASC in a specific accounting period so that HMRC can work out any repayment interest due. You use the information from them to fill in the R68 Claim form. This in turn will show the total repayment due to you.
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An accounting period is a period of time - usually a year - at the end of which you'll prepare your accounts. This date will depend on whether your charity is treated as a trust or a company for tax purposes.
All CASCs and most 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'll need to check this for your particular charity.
Your charity will be treated as a trust if it was set up by a 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.
When filling in this form, you need to list the names of donors, date of payment and amounts donated during the year under the Gift Aid scheme. If you are including payments made over a series of dates, you only need to record the date of the last payment. If you need more space to list your donations, photocopy page two of this form before you start. If you prefer, you may use your own typed list, computer printout or spreadsheet but it must contain all the information that the form asks for, including running page totals.
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. However you must have a Gift Aid declaration from each donor together with records linking each individual donation within the collective amounts for each donor who has made a Gift Aid declaration.
The entries on the schedule must be sensible descriptive labels that will enable you to find the relevant Gift Aid declarations and payment information.
Once you've completed the R68 Gift Aid schedule, you'll need to add up all the Gift Aid donations received from 6 April 2008 and then copy the total amount to box B on page 2 of the R68 Claim form.
The total amount of Gift Aid donations received up to 5 April 2008 must be copied into box A on page 2 of the R68 Claim form.
Note that if your charity or CASC makes a Gift Aid claim when it doesn't hold a valid Gift Aid declaration from every donor listed on the R68 Gift Aid schedule, or you don't keep records that show receipt of all the donations included on the claim, any tax claimed will have to be repaid to HMRC.
Use this form to calculate the amount of tax to claim back from other taxed income you have received.
If you prefer, you can use your own spreadsheet, provided it contains the same information as on the form - including running page totals. Examples of taxed income that you can claim for include:
Note that you can't claim back the 10 per cent tax credit paid on company dividends.
The form asks you to give the name of the person who made the payment, the date the payment was made (for income arising during an administration period, please use the date that the R185 Estate Income Certificate was signed), the gross payment received - this means before tax - and the tax deducted.
If you need more space to list your payments, photocopy page 2 of this form before you start.
Before you send your form in make sure you check it thoroughly for completeness and take a copy to keep with your records.
Once you've completed the other income schedule, you'll need to add up all the tax deducted and then copy the total amount into box D on page 2 of the R68 Claim form.
For more help you can contact the Charities Helpline on Tel 0845 302 0203 (open from 8.00 am to 5.00 pm, Monday to Friday). Select Option 6 for Gift Aid.