A Gift Aid claim must be made within 4 years of the end of the financial period in which the donation was received. This is:
- The tax year (6 April to 5 April) if you’re a Trust
- Your accounting period if your charity is a Community Amateur Sports Club (CASC), a Charity Incorporated Organisation (CIO) or a limited company
Example: A donation made in June 2019 will need to be claimed by April 2024, as the end of the financial period for this donation would be April 2020.