adjustments background
This article refers to the two 'adjustments' sections on Fund Filer. These are for making adjustments to donations which have already been claimed upon. For donations not yet included in a repayment claim, see 'Editing and deleting unclaimed donations.'
If a donation record has already been submitted to HMRC, it can't be edited or deleted. It forms part of a permanent record. However, HMRC does allow adjustments to be made on subsequent claims to reflect earlier errors. There is no official limit on the size of adjustments, but they must not exceed the size of repayment claim in which the adjustment is included. The adjustment process can't be used to generate a credit.
Although no particular limit is set, if a very large sum of money is involved, it might be prudent to advise HMRC separately as well, for the smoothest experience.
making adjustments
The adjustment process itself is very simple on Fund Filer. There are two pages for it, one for Gift Aid adjustments and a separate one for corrections to claims under the Gift Aid Small Donations Scheme (GASDS). Both are accessed from the ‘donations’ section of Fund Filer. Select which one you need as appropriate.
It's important to note that the adjustment should be for the tax overclaimed. Therefore, when recording an adjustment, record the tax amount, which will be 25 per cent of the donation(s) in question. It's easy to make the mistake of recording the full donation value. This will unfortunately compound the error.
Select the appropriate adjustment page and record the adjustment, much as any other record would be created.
The adjustment will be shown at the foot of your next repayment claim after the main tax calculation is done (example shown below):
mandatory note:
There is a mandatory requirement for a note to accompany adjustments, whether Gift Aid or GASDS. This should be a maximum of 100 characters including numbers and spaces. Fund Filer will include this with your next submission.