Corporation Tax Act 2010 section 477A

Claims in relation to gift aid relief

Section 477A sets out the rules governing how charitable companies and eligible bodies may claim repayment of income tax and tax exemptions in respect of gift aid donations they receive.

• Charitable companies and eligible bodies can claim repayment of income tax treated as paid on gift aid donations, and can claim tax exemptions on those amounts
• Claims can be made either directly to HMRC (a "free-standing claim") or by inclusion in the company's corporation tax return (a "tax return claim")
• HMRC has the power to make regulations limiting the number of free-standing claims a person can make in a tax year, or requiring claims below a specified amount to be made through a tax return instead
• Any regulations made under this power may make different provision for different cases or purposes