SAM110201 – Repayments: issue repayment: repayment donated to charity (Action Guide)
Where you are notified that a BACS repayment has been rejected by the receiving bank and it relates to a repayment donated to charity through the Charitable Giving scheme (automatically issued on capture of the SA return), follow steps 1 - 4 below
- Contact the taxpayer to explain why their repayment could not
be donated to charity and request further disposal instructions for
the repayment
- If the taxpayer requested that Gift Aid be applied to their
original donation, the taxpayer should be advised that they can
still Gift Aid their donation if they send their repayment direct
to their chosen charity
- If the taxpayer has elected at box 6 on the Giving your tax
repayment to charity page of their SA return that 'Gift Aid' be
applied to the donation, Charity, Assets and Residence (CAR) should
be notified of the repayment rejection in order that they can
reclaim back from the charity any Gift Aid they have already repaid
on this donation.
An e-mail should be sent to IR Charities, SA Giving (RP CS Charities Bootle) (on the global e-mail address list) giving the following details
- SA reference
- Name and address of the nominated charity (from the VIEW REPAYMENT screen)
- Charity code (from the return captured on LDC / ADC)
- Date the repayment was 'Issued'
- Amount of the donation / repayment
- Date repayment was rejected
- An SA Note should be made in Function MAINTAIN SA NOTES to
confirm that Charity, Assets and Residence (CAR) have been advised
of the rejected repayment.
