The Lemon Fool

I went into income tax-paying territory unexpectedly toward the end of last tax year. I can use the Gift Aid carry back facility to soak up some of the tax on donations made prior to submitting my Tax Return. I don't expect to be paying income tax this current year.

Every large charity generally seems to offer two options when making a donation: I can either decline to make any GIft Aid declaration at all, or I can make a persistent Gift Aid declaration which is also to be applied to any donations I've made over the past four years.

In my position, it's impossible, or a least risky and administratively burdensome, to make such a declaration.

Why do charities prefer to forego the Gift Aid uplift in such cases, rather than give the simple third option of a one-off declaration for a one-off donation?

Dunno, but here you go: https://www.gov.uk/government/publicati ... e-donation

I'm sure you can also contact any charity and tell them that specific donations you made in the past should be Gift Aided but not others.

You can make a gift aid declaration for a one off single donation of course. Charities like to make it an ongoing one but you do not have to accept that. Many people for instance will give a monthly donation to say their church or the Salvation Army or the local donkey sanctuary so it is administratively easier to sign a continuing gift aid declaration. But just get in touch with them and ask (or tell them!) They are mostly well geared up for that sort of thing.

Dod