Interest and dividends on PCC accounts
Does your parish have any bank savings or investment accounts where the interest or dividends are paid after tax? Charities are exempt from paying tax, so the PCC can reclaim this tax. Claim a refund using Gift Aid form R68 (Other income).
Claiming tax refunds on past donations
Can you remember any significant one-off gifts your church has received in the last few years from donors who are likely to be taxpayers, but that you haven’t recovered Gift Aid on yet?
If you still have a paperwork trail that establishes the monetary value of the gifts, and can get an appropriate Gift Aid declaration from the donors, you can claim tax refunds for up to four years in arrears.
Is it time to dig out the church’s donations records for the last few years, and try to secure a one-off windfall of 25% of those gifts? Search to see if there were any gifts of say more than £50 where you can identify the donor and do not hold a GA declaration for them.