HMRC charity relief claims and Gift Aid system

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HMRC has written to charities to remind them to sign up the HMRC Charities Online service by 30 September 2013. After 30 September 2013 HMRC will no longer accept paper R68(i) Gift Aid repayment claims. 

HMRC invites SDLT charity relief claims

Following the Stamp Duty Land Tax (SDLT) Court of Appeal ruling in The Pollen Estate Trustee Company Limited and Kings College London v HM Revenue & Customs, HMRC is inviting charities that purchased a property jointly with a non-charity, to submit claims for any overpaid SDLT, subject to satisfying the relevant conditions.

HMRC have advised that: "Relief is limited to circumstances where the charity used the greater part of its share of the property for a charitable purpose. Where HMRC has opened an enquiry into the relevant land transaction return they will contact you to discuss the details of your case."

Claims need to be made no later than 12 months after the filing date for the land transaction return.