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how to: claim Gift Aid Higher Rate Tax Relief

By Kevin Russell | 22 August 2014

how to claim gift aid higher rate tax relief

It’s Tax Return season again! So we are encouraging all donors to make sure that they are claiming all of the tax relief that they are entitled to, on Gift Aid donations.


For basic rate taxpayers, ask yourself “Have I Gift Aided all of my charity donations?”. If not, giving the charity a Gift Aid declaration will, at a stroke, increase the value of your donation by 25%. And don’t forget that Capital Gains Tax also qualifies for Gift Aid relief.


More significantly, for those that pay income tax at the Higher (40%) or Additional (45%) Rate, claiming a tax repayment on your Gift Aid donations is now easier than ever! For many people, a simple phone call to your HMRC office is all that it takes, and the relief will be given through your PAYE code. If your affairs are more complicated, you may just need to enter the relevant figure or figures into the relevant box or boxes on your tax return. So long as you have the figures to hand when you complete your return, this too, is a pretty simple step that can bring a welcome repayment.


Of course, you can always gift your tax repayment to charity and claim Gift Aid again! Opening a Stewardship Giving Account makes the whole process that much easier. For information on our range of giving accounts, visit


There are a range of Stewardship Briefing Papers that can help all taxpayers maximise their charitable giving and the associated tax relief. Each of these can be accessed by clicking onto the Giving and Receiving tab at


  • Carry back of Gift Aid donations for tax purposes (relevant to all taxpayers)
  • Charitable Giving and the 45% tax rate
  • Withdrawal of personal allowances for high earners
  • It’s not what you give, it’s the way that you give it (relevant to all taxpayers)
  • Legacy Giving: Where there’s a Will, there’s a way (Inheritance tax reliefs)


Image by Images Money, used under a Creative Commons licence

Posted by Kevin Russell

Our Legal Eagle guru and Stewardship's Technical Director, Kevin constantly has his finger on the pulse of all things tax and charity law-related. His briefing papers for charities, churches and individuals are an invaluable resource on everything from VAT to Gift Aid. 


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