'Carry-back gift aid elections cannot be made through amended returns' say HMRC’s latest nudge letters

HMRC’s Wealthy External Forum are sending reminder letters to those taxpayers who amended their 2020/21 tax returns to include/amend a Gift Aid carry-back figure, that such carry-back elections can only be made on the original tax return. New figures cannot be entered onto amended returns. HMRC are giving recipients of this letter until 9 August 2022 to remove or restore the original figure, otherwise an enquiry may be opened.

Gift Aid Claim letter