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I made several Gift-Aided donations to charity on April 4th and received automated email receipts for each. However, April 4th was a Saturday and as I made the payments online, by debit card, they didn't actually get processed until Monday April 6th. I then received several receipts by letter, dated around April 7th.

For the purposes of a tax return and child tax credit forms, do these payments count in the tax year 2014‑15 as that is when they were made, or in the current tax year because that is when the bank processed them?

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It doesn't matter - you can choose. Just pick one and go with it. You can pull Gift Aid donations forward or backward by one year anyway, when you fill in your return you indicate what portion of the total is being treated in a different year.

  • I know you can pull them from this tax year into the previous tax year by just entering them in the relevant field in your tax return, but how do you do the reverse? – GS - Apologise to Monica Jun 23 '15 at 15:13
  • By not entering them on this tax return and then putting them on next year's return in the equivalent field... – Vicky Jun 23 '15 at 15:15
  • Are you sure? I know there's a field in the 2014-15 tax return for gift aid taken from 2015-16 (and a corresponding negative field in the 2015-16 tax return to make sure you can't double count the same gift aid), but I've never read anything to say you can do the same transfer in the other direction. – GS - Apologise to Monica Jun 23 '15 at 15:21
  • The two boxes on the 2014-2015 return say: "Gift Aid payments made in the year to 5 April 2015 but treated as if made in the year to 5 April 2014" and "Gift Aid payments made after 5 April 2015 but to be treated as if made in the year to 5 April 2015" – Vicky Jun 23 '15 at 15:25
  • Right - I don't think you can move gift aid payments forward with either of those. If a payment was made in the year to 5 April 2015, it either has to go in the tax return for the year to 2014, or the return for the year to 2015. But you can't put a payment made in the year to 2014 on the tax return for the year to 2015. – GS - Apologise to Monica Jun 23 '15 at 15:52

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