- In the HMRC Charities Online process, Refunds cannot be submitted on their own.
- If you have refunds to be processed then the Both option should be selected on the General tab of the R68, where the options are Tax Claims / Tax Refunds / Both
- Ensure that when including Refunds the date range is set to cover the date of the original gift to be refunded.
For example, if refund is for a gift in 2012 and running Gift Aid claim where you would normally enter the date range 06/04/2013 to 11/10/2013, then the date range needs to be expanded so the start date covers the date in 2012 when the gift that is being refunded was received
- Ensure that the tax to be claimed exceeds the amount to be refunded.
For example, if refunding £10 then the tax to be claimed would need to exceed £10
- As you may already know, when using the “Both” option the R68, the report will list the Tax Claim gifts and the total for those gifts followed by the Refunds and a total for the refunds.
The net amount is shown on the last page of the report.
- When you select the option to update the tax claim number on the gifts you will get a pop up message showing the number of gifts updated
eg 300 gift records were updated for tax claim; 2 gift records were updated for tax refund
- Important - as refunds are not money being claimed from HMRC then the total amount and number of gifts shown on the grid in Submit Gift Aid Claim to HMRC will show the totals for the Tax Claims section of the R68 report not the net amounts on the last page
However, we can confirm that Refund information is included when the claim is submitted, its simply that HMRC have a different way of recording this information with their new online giving process..
- See How to process Gift Aid for more information on Submitting Gift Aid Claim to HMRC directly from Raiser’s Edge
- Adjust the gift using the Adjust Tax Claim option
- In Reports, Gift Aid Reports, open the Generate R68 (new Gift Aid) report.
- Mark the option to include Tax Claims, Tax Refunds or Both.
Note: If you select to include both the Tax Claims and Tax Refunds in the report, the report will be produced in two parts.
- Part 1 is the standard R68 (New Gift Aid) Tax Claim List of Donation Payments.
- Part 2 contains the Refund information and includes the following fields:
- Original Tax Claim Number
- Last Gift / Payment Date from the Original Claim
- Original Total Gift Amount
- Original Tax Claim Amount
- Gift Amount being Refunded
- Tax Claim Refund Amount
- Reason for Refund from the Adjust Tax Claim gift
- On the last page, the Total Refund amount is deducted from the Total Tax Claimed amount from the Tax Claim section of the report, and the resultant Net Amount of Tax Claim is the amount to be claimed.
Note: Important - Contact HM Revenue & Customs Charities Helpline before processing a refund for Gift Aid.
HMRC Charities Helpline