SAM110201 - Repayments: issue repayment: repayment donated to charity (facility withdrawn for all tax years from April 2012) (Action Guide)
The facility to make repayments to charity will be withdrawn from April 2012 for all tax years. From this date, although earlier years returns will still show the relevant boxes, the functionality will be removed and any repayment requested to go to a charity will be sent to the customer instead.
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
| 1. | Contact the taxpayer to explain why their repayment could not be donated to charity and request further disposal instructions for the repayment |
| 2. | 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 |
| 3. | 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 | |
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| 4. | 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. |
