Income Tax Act 2007

Claims U.K.

538 Requirement to make claim U.K.

(1) The exemptions under this Part require a claim.

(2) Subsection (1) does not apply to an exemption under—

(a) section 534 (exemption for transactions in deposits), or

(b) section 535 (exemption for offshore income gains).

(3) The trustees of a charitable trust are treated as having made a claim for any exemption to which they may be entitled under section 521 (gifts entitling donor to gift aid relief) if—

(a) the charitable trust receives a gift as a result of a direction under section 429(2) (giving through self-assessment return), and

(b) as a result of section 429(4), the gift is treated as a qualifying donation for the purposes of Chapter 2 of Part 8 (gift aid).

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 538(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 452

[F2 538A Claims in relation to gift aid relief [F3 etc] U.K.

[F4 (A1) This section applies to claims for—

(a) repayment of income tax treated as having been paid by virtue of section 520(4) (gift aid relief: income tax treated as paid by trustees of charitable trust), or

(b) repayment of income tax deducted at source from income to which any of the following applies—

(i) section 532 (exemption for savings and investment income),

(ii) section 533 (exemption for public revenue dividends),

(iii) section 536 (exemption for certain miscellaneous income), or

(iv) section 537 (exemption for income from estates in administration).]

(1) This section [F5 also ] applies to claims for amounts to be exempt from tax [F6 by virtue of—

(a) section 521(4) (gifts entitling donor to gift aid relief: charitable trusts), or

(b) any of the provisions mentioned in subsection (A1)(b).]

(2) A claim to which this section applies may be made—

(a) to an officer of Revenue and Customs, or

(b) by being included in a return under section 8A of TMA 1970 (trustee's self-assessment return).

(3) In this section—

• “free-standing claim” means a claim made as mentioned in subsection (2)(a), and

• “tax return claim” means a claim made as mentioned in subsection (2)(b).

(4) The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—

(a) limiting the number of free-standing claims that may be made by a person in a tax year, or

(b) requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.

(5) The regulations may make different provision for different cases or purposes.]

Textual Amendments

F2 S. 538A inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 8 para. 5(3)

F3 Word in s. 538A heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(4), 17(1)

F4 S. 538A(A1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(2), 17(1)

F5 Word in s. 538A(1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(a), 17(1)

F6 Words in s. 538A(1) substituted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(b), 17(1)