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Sir I was just thinking if an individual forgets to increase his/her basic rate band(by the gross amount of gift aid donation) and files a normal return, then will the HMRC intimate the individual about the lapse? Or provide tax refund?
(Because, HMRC would obviously be knowing that the individual had made a gift aid donation as the registered charity would have asked the HMRC to pay the remaining 20% of what the individual paid 80%. )
Thank you.
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