Gift Aid and Self Assessment: four checks for donors

HMRC has launched an improved Self Assessment registration service ahead of the 2025 to 2026 filing season. Anyone who needs to file for the first time must have registered by 5 October 2026. The deadline for an online return and any tax due is 31 January 2027.¹

For donors who pay higher or additional rate Income Tax, the charitable giving section deserves a careful look. These four checks will help you prepare the right figures and records.

Check that each donation qualified for Gift Aid

Start with donations where you made a Gift Aid declaration. The charity claims 25p for every eligible £1 donated, provided you paid enough UK Income Tax or Capital Gains Tax to cover the Gift Aid claimed across all your donations for that tax year.²

Our 60-second Gift Aid guide covers the basic eligibility test. Your own money, a genuine gift and enough tax paid are the key points. Money collected from other people, raffle entries, event tickets and payments for goods or services need separate treatment.

If your tax position changed during the year, check it before filing. HMRC says you must tell the charities you support about any tax year in which you did not pay enough tax to cover their claims.²

Add the amounts you actually donated

Create one list for the tax year from 6 April 2025 to 5 April 2026. Record the date, the amount you gave and the charity. HMRC says these are the records to keep when you claim through Self Assessment or ask for your tax code to be changed.³

Use the amount that left your account. HMRC applies the calculation to the grossed-up value, which includes the basic-rate tax claimed by the charity. Its current example shows a £100 Gift Aid donation becoming £125 for the charity. A taxpayer charged at 40% can claim £25 of further relief.⁴

You do not need to calculate the relief yourself for a Self Assessment return. Enter the total Gift Aid payments in the relevant charitable giving boxes and keep the individual records in case HMRC asks for them.⁴

Choose the right route to claim

If you already complete Self Assessment, include your qualifying Gift Aid donations in the return. Higher and additional rate taxpayers can claim the difference between their tax rate and the basic rate applied to the grossed-up donation.²

Some donors can claim without sending a tax return. HMRC says people who do not otherwise need to file can contact it and ask for relief through their tax code. Claims of £5,000 or less can be made by phone, while larger claims need to be made in writing.² Use HMRC's tax return checker before registering solely because you donated.

If you need to file and have missed the 5 October registration date, register as soon as possible. HMRC will issue a different filing deadline, usually three months from its letter or email, while any tax due still needs to be paid by 31 January 2027.⁵

Keep the donation trail easy to follow

Your bank statement is a useful starting point. Wonderful.org donations travel directly from your bank account to the charity, so each payment gives you a clear amount and date.⁶ Add the charity name and whether you made a Gift Aid declaration to your own record.

If you want a refresher on the payment journey, read what to say when someone is unsure about donating online. You can also see how charities prepare their own Gift Aid claims to understand why accurate declarations and records help at both ends.

Take one action today

Open your bank statement for 6 April 2025 to 5 April 2026 and list every Gift Aid donation you can identify. Add the charity name and declaration status, then compare the total with your return or HMRC claim before you submit it.

This article provides general information, not tax advice. Tax relief depends on your circumstances and current HMRC rules. Use the official guidance or seek professional advice if your position is complex.

Footnotes

1. HM Revenue & Customs, improved Self Assessment registration service, published 9 September 2026. Read the announcement.
2. HM Revenue & Customs, Gift Aid guidance for donors. Read the Gift Aid guidance.
3. HM Revenue & Customs, donation record requirements. Read the record-keeping guidance.
4. HM Revenue & Customs, charitable giving Self Assessment helpsheet for 2025 to 2026. Read helpsheet HS342.
5. HM Revenue & Customs, Self Assessment deadlines. Read the deadline guidance.
6. Wonderful.org, current fees and donation-flow information. Read the fees page.

Further reading

• Help with charitable giving on your Self Assessment tax return
• Check if you need to send a Self Assessment tax return