Gift Aid in 2026/27: use the gross donation when checking the £100,000 income threshold

Gift Aid in 2026/27: use the gross donation when checking the £100,000 income threshold

A qualifying charitable donation can reduce adjusted net income as well as support a higher-rate relief claim. Reconcile the payment, gross amount and tax coverage before submitting the return. ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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