Higher Rate Tax Guidance
If you pay 40% or 45% income tax, HMRC owes you the difference between your rate and the basic 20% on every Gift Aid donation — and most higher-rate taxpayers never ask for it back.
Donate to CCL and tick the Gift Aid box, or sign a declaration.
CCL automatically claims basic-rate tax back from HMRC — turning £1 into £1.25.
The gap between your top tax rate and 20% belongs to you.
Donate what you reclaimed, and CCL can claim a further 25% on top of that too.
Reduced cost to you
£5,000 to CCL · 40% taxpayerDue
(40% − 20% = 20% of that £6,250) £1,250.00
The two £1,250s are a coincidence of the 40% rate, not the same sum twice: CCL's is basic-rate tax on your gift, yours is the gap between your rate and basic rate.
45% additional-rate taxpayer: you claim 25% of the £6,250 instead — £1,562.50 — bringing your net cost down to £3,437.50.
Make it go further
£5,000 to CCL · relief given againAgain
You've given £6,250 in total and can reclaim £1,562.50 of it, so your net cost is £4,687.50 — less than the £5,000 you started with, because the second gift earns its own £312.50 of higher-rate relief. Keep that, or give it again and the loop continues on ever-smaller amounts.
Are you eligible?
- You're a UK taxpayer — income tax and/or capital gains tax
- You've paid at least as much tax this year as CCL (and any other charities you give to) will reclaim in total
- The money is yours, not raised on someone else's behalf
- You've made a valid Gift Aid declaration with CCL
How to actually claim it
- Keep a record of each donation — date and amount given to CCL
- If you file Self Assessment: enter the total in the charitable giving section of your return, via gov.uk's online Self Assessment service
- If you don't file Self Assessment: call HMRC's Income Tax helpline on 0300 200 3300 and tell them the amount you've given — they'll adjust your tax code so you get the relief through your pay or pension automatically
- Prefer not to call? Update it yourself online via your HMRC personal tax account, or ask HMRC to send you a form P810 to fill in instead
- Missed a year? You can backdate claims up to 4 tax years
Giving As A Couple
- Gift Aid declarations follow the individual, not the household — even from a joint account, only the named donor's tax position counts.
- Name whichever of you pays the higher rate as the donor for gifts from shared funds.
- The named donor still needs to have paid enough UK tax that year to cover everything Gift Aided in their name, across every charity — not just CCL.
Income Tax Bands — 2026/27 (England, Wales & NI)
General guidance only, not financial or tax advice. Figures reflect HMRC rules for the 2026/27 tax year — always check current rates at gov.uk or with a qualified adviser before relying on this for your own return.