Gift Aid relief
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
