Income Tax Act 2007 section 429

Giving through self-assessment return

Section 429 allows individuals to donate all or part of a tax repayment due from their self-assessment return directly to a listed charity.

• When completing a self-assessment return, an individual can direct HMRC to pay any resulting tax repayment to a charity of their choice
• The individual can choose to redirect the entire repayment or only a portion of it to the charity
• The charity must be a listed charity — that is, one recognised by HMRC for tax purposes
• Where the gift is received by a charitable trust, separate provisions under section 538(3) of the Act govern how that donation is treated