Part 8Other reliefs

Chapter 2Gift aid

Supplementary

429Giving through self-assessment return

1

This section applies if—

a

as a result of a personal return for a tax year being made by an individual, a tax repayment for one or more tax years falls to be made to the individual, and

b

conditions A and B are met.

2

Condition A is that the personal return contains a single direction, in the form specified in the return, requiring—

a

the whole of the tax repayment, or so much of it as does not exceed a specified amount, to be paid on the individual's behalf as a gift to a single listed charity which is specified in the return, and

b

the gift to be treated as a qualifying donation for the purposes of this Chapter.

3

Condition B is that the gift meets Conditions A to G mentioned in section 416.

4

The gift is to be treated for the purposes of this Chapter as a qualifying donation made by the individual at the time the payment is received by the charity.

5

In this section—

  • “listed charity” means a charity which, at the time the personal return is made, is included (at the request of the charity) in a list maintained for the purposes of this section by the Commissioners for Her Majesty's Revenue and Customs,

  • “personal return” means a return under section 8 of TMA 1970,

  • “tax repayment” means a repayment (after any set-off that falls to be made against the individual's liabilities) of either or both of—

    1. a

      income tax or amounts paid on account of income tax, and

    2. b

      capital gains tax,

    and, for the purposes of subsection (2)(a), includes any repayment supplement (within the meaning of section 824 of ICTA or section 283 of TCGA 1992).