The exemptions set out at ¶815-300ff., other than those at ¶815-480 (transactions in deposits) and ¶815-490 (offshore income gains), require the charity to make a claim.

The normal rules for making a claim (TMA 1970, s. 42 for income tax purposes (see ¶183-000ff.); FA 1998, Sch. 18, para. 57 for corporation tax purposes (see ¶191-835)) apply with the result that where a return is required the claim must be made in that return.

However, a charity is able to make a free-standing claim (i.e. a claim outside of a tax return) where the claim relates to:

(1)the recovery of basic rate tax on donations received under Gift Aid (see ¶815-305 and ¶815-330); or

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