Income Tax Act 2007 section 538A

Claims in relation to gift aid relief etc.

Section 538A sets out how charitable trusts may claim repayment of income tax or exemption from tax in connection with gift aid donations and certain categories of exempt income.

• Charitable trusts can claim repayment of income tax deemed paid on gift aid donations, and repayment of tax deducted at source from exempt savings, investment, public revenue dividend, miscellaneous, and estate administration income.
• Charitable trusts can also claim exemption from tax on gift aid donations and on the same categories of income where tax has been deducted at source.
• Claims may be made either directly to HMRC (a "free-standing claim") or by inclusion in a trustee's self-assessment return (a "tax return claim").
• HMRC may make regulations limiting the number of free-standing claims per tax year, or requiring claims below a specified amount to be made through a self-assessment return instead.