Admission rights

Associated benefits

Meaning

Periods of less than 12 months

Restrictions

Carry-back

Charge to tax

Charged amount, meaning

Charitable companies

Charge to tax

Claims

Exemption from tax

Income treated as paid

Set-off of income tax deductions against corporation tax

Charitable trusts

Claims

Income tax liability and exemption

Income tax treated as paid

Charity, meaning

Clawback

Community amateur sports clubs

Donor's liability not less than tax treated as deducted

Charge to tax

Restriction of certain reliefs

Total amount of income tax to which individual charged for tax year

Election by donor to carry-back relief

Gift Aid declaration, meaning

Gift Aid supplement, reduction of basic rate income tax

Amount of

Errors

Notional basic rate

Payment of

Grossed up amount, meaning

How relief works

Individuals

Limits

Overview

Poor countries

Qualifying donation, meaning

Reduction of basic rate income tax, transitional relief

Restriction of certain reliefs

Self-assessment returns

Tainted donations

Total amount of income tax to which individual is charge for a tax year