Gift Aid
GIFT AID TERMS AND CONDITONS
What you need to know?
Providing you are a UK tax payer, Registered organisation can reclaim the basic rate of tax on your donation. This is called Gift Aid. With Gift Aid, your donation can increase by 25p for every £1 you give, at no extra cost to you. Please note that annually you must pay an amount of UK Income tax and/or Capital Gains Tax that is at least equal to the tax that we will reclaim on your donations for that tax year.
What you need to do?
You need to make a Gift Aid declaration for the charity to claim. You usually do this by filling in a form and ticking the Gift Aid box. Contact the charity if you haven’t got one. You must give a separate declaration to each charity you want to donate to through Gift Aid.
You can include all donations from the last 4 years. Tell the charity about any tax years where you didn’t pay enough tax.
Paying enough tax to qualify for Gift Aid
Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April). The tax could have been paid on income or capital gains. You must tell the charities you support if you stop paying enough tax.
Higher rate taxpayers
If you pay tax at a rate of 40% or above, you can claim the difference between the higher and basic rate on your donation. Do this:
through your Self Assessment tax return
by asking HM Revenue and Customs (HMRC) to amend your tax code
For example: You donate £100 to charity – they claim Gift Aid to make your donation £125. You pay 40% tax so you can personally claim back £25.00 (£125 x 20%). With Payroll Giving, you don’t pay the difference between the higher and basic rate of tax on your donation.
Gift Aid 條款和條件
你需要知道什麼?
如果您是英國納稅人,認可註冊機構可以收到您捐贈金錢/物資的基本稅率。這稱為禮品援助 Gift Aid.
有了 Gift Aid,您每捐贈該注冊機構1 英鎊,您的捐款就會增加 25 便士,您無需支付額外費用。
請注意,每年您必須繳納的英國所得稅和/或資本利得稅至少等於我們將在該納稅年度對您的捐款徵收的稅款。
你需要做什麼?
您需要為慈善機構申請Gift Aid禮品援助聲明。您通常通過填寫表格並勾選禮品援助框來完成此操作。如果您未有,請聯繫慈善機構。您必須向您希望通過 Gift Aid 捐贈的每個慈善機構單獨聲明。
注意,Gift Aid 包括過去 4 年的所有捐款。因此申請時告訴慈善機構剔除您沒有繳納足夠稅款的任何納稅年度。
支付足夠的稅款以獲得禮品援助資格
只要您的捐款不超過您在該納稅年度(4 月 6 日至 4 月 5 日)繳納的稅款的* 4 倍*,就符合條件。該稅本可以針對收入或資本利得繳納。如果您停止支付足夠的稅款,您必須告訴您支持的慈善機構。
高稅率納稅人捐增回扣福利
如果您按 40% 或以上的稅率納稅,您可以就您的捐贈索取較高稅率和基本稅率之間的差額。做這個:
通過您的自我評估納稅申報表
要求英國稅務海關總署 (HMRC) 修改您的稅法
例如:您向慈善機構捐贈了 100 英鎊——他們申請 Gift Aid 為您捐贈 125 英鎊。您支付 40% 的稅,因此您可以個人申請退回 25.00 英鎊(125 英鎊 x 20%)。使用 Payroll Giving,您無需為捐贈支付較高稅率和基本稅率之間的差額。