Charitable giving 05 - Gift Aid payments

You can ask HMRC to treat Gift Aid payments, made between 6 April 2021 and the date you send back your Return (assuming you send it back by the appropriate filing deadline), as if they were made in the year to 5 April 2021. You might want to do this if you know you would not be paying higher rate tax this year but you know you did (or will do) in the year to 5 April 2021. (You cannot do this on an amended Return).