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Gift Aid Carry Back

Tax relief under the Gift Aid Scheme is generally available for donations paid in a tax year. However, there are circumstances in which a donation can be treated as if it was made in a previous tax year. This paper explains when this provision is available and who may benefit from it.

Topics included:

  • What is Gift Aid carry back?
  • Who might benefit from Gift aid carry back?
  • Under what scenarios might Gift Aid carry back be useful?
  • What should I think about if I want to make use of the Gift Aid carry back scheme?
  • A worked example of how the Gift Aid carry back scheme works;
  • How to make a claim to carry back