Reclaiming tax on Gift Aid and other income

If you are a UK charity or a registered Community Amateur Sports Clubs (CASCs) you can claim back basic rate tax relating to Gift Aid donations from individuals, from HMRC Charities.

In practice this means that for every £1.00 donated through Gift Aid you can claim back 25p.

In addition HMRC will automatically pay you a further 3p for every £1 Gift Aid donation made to you between 6 April 2008 and 5 April 2011; this transitional relief has been provided by Government to allow charities to adjust to the fall in basic rate tax (from 22 per cent to 20 per cent) from 6 April 2008. This means that for every pound donated under the Gift Aid scheme the charity will continue to receive 28p. Find out more about Transitional Relief.

You can also claim back tax on other income received if UK tax has been deducted before you receive it.

To make a claim your charity first needs to register with HMRC Charities. We will issue a reference number for you to use when making claims. If you are a Community Amateur Sports Club (CASC) the reference number given to you when your CASC status was confirmed should be used when making repayment claims.

You can make claims at any time during the year. You can also claim for earlier years, subject to certain time limits.