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Gift aid relief claims were incorrect and closure notice conclusions and amendments were correct

By Mark McLaughlin, October 2025

Tax return enquiry closure notices were correctly issued to the taxpayer, and HMRC’s conclusion and amendments made to remove gift aid relief claims were correct.  

On 18 June 2018, the appellant filed his tax return for 2017/18, which included a claim for gift aid relief. On 20 June 2018, the appellant filed his tax returns for 2015/16 and 2016/17, both of which also included a claim for gift aid relief. On 14 January 2019, HM Revenue and Customs (HMRC) issued enquiry notices in relation to the appellant’s tax returns for 2015/16, 2016/17, and 2017/18. HMRC subsequently issued an information notice, requiring the appellant to substantiate (among other items) the gift aid relief claimed for each tax year.  

In subsequent correspondence, the appellant disclosed that his adviser had “…made a mistake on the gift aid, as I have not made the contributions I made previously…” Following a request by

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