korekta ulgi podatkowej z tytułu darowizny dla organizacji charatatywnych

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Gift Aid
This is a scheme providing relief for gifts of money to charities, including organisations in EU member states, Norway and Iceland and (from 31 July 2014) Liechtenstein, that meet the United Kingdom (UK) tax definition of a charity.


You’ll be able to claim relief based on the ‘grossed-up’ amount of your gifts. With a basic rate of Income Tax of 20%, gifts are grossed-up by multiplying the amount you give by 100 divided by 80 (100/80). Higher Rate and Additional Rate Relief is given by increasing your basic rate band and higher rate band by the grossed-up amount of your gifts. In most cases, if you pay tax at the higher or additional rates (40% or 45%), your relief will be equal to the difference between basic rate and either 40% or 45%.

Example
If your Gift Aid payments add up to £100 in 2014 to 2015 the grossed-up value of your donation to charity would be £100 × 100/80 = £125. Higher rate relief due to you would be:

£25 if you pay tax at 40% (£125 at 20%)
£31.25 if you pay tax at 45% (£125 at 20% plus £125 at 5%)
You don’t need to calculate the amount of the relief due. Simply enter the total amount of payments made under Gift Aid in boxes 5, 6, 7 and 8 (as appropriate) on page TR 4 of your tax return. Keep a record of the individual amounts in case HMRC asks you for more information. If you make any Gift Aid donations to non-UK charities please enter the total amount of such donations in box 12.

The grossed-up amount of any Gift Aid donations you make reduces the level of your income when calculating any entitlement you may have to the age-related personal allowance. Without this information you may not receive all the allowances you’re entitled to.

https://www.gov.uk/government/publications/charitable-giving...