Full details of how to make a repayment claim appear via this link to HMRC's website: https://www.gov.uk/claim-gift-aid/how-to-claim.
Since April 2013, Gift Aid has been recoverable through HMRC's 'Charities Online' service via one of three options. The previous 'R68i' style of paper-based submission is also valid until 30 September 2013, but HMRC is encouraging all charities to move to one of the newer options.
Gift Aid declarations must:
- be accurate
Inaccurate claims will be returned unpaid.
- be made at least once a year
A charity should make at least one claim per year in respect of it’s accounting year end, which may or may not also coincide with the tax year end.
- cover donations 4 years old or less
HMRC allows backdated claims in respect of donations made in previous years. It allows charities to go back four accounting periods plus the current period.