Is it possible to use tax in a previous tax year to cover Gift Aid?

Yes, it is possible to use tax from a previous tax year to cover Gift Aid.

For example:

If you donated in 2023/24 but didn’t pay enough tax that year to cover Gift Aid, you can ask HMRC to apply the tax you paid in 2022/23 to cover it. You would typically need to do this after the end of the tax year in which the donations were made (so the total amount required is known).

You can do this by sending a simple email or letter to HMRC with the following:

Of the donations I made in the last tax year, I would like “x” pounds to be applied to the previous tax year.

For more information, you can read our blog post on carrying Gift Aid back.