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 F1relevant set-off ) of either or both of—
- a
income tax or amounts paid on account of income tax, and
- 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).
- a
F2“relevant set-off”, in relation to an individual, means any set-off that falls to be made against the individual's liabilities, other than any set-off under section 130 of FA 2008.