The claim for the tax repayment must be made by the charity, not the person making the donation.
Repayment claims for lump sum donations
Donations made using the paper R10 lump sum donation certificate
In order to ensure your claim is processed quickly and accurately you should be submitting your claim on a schedule which includes the following information:
- name of the charity
- tax reference of the charity
- names of the donors
- date of payment
- the net amount of the payment (the amount donated)
- the gross amount of the payment (the net amount grossed up by 20p in the pound)
- the amount of income tax deducted (the gross minus the net which equals the repayment due)
- the total amount of your claim
The completed vouchers must also be submitted with each claim.
Download lump sum donation claim form (size 197kb)
Download lump sum donation schedule (size 61kb)
You should always send in donation certificates attached to a schedule or a covering letter as not doing so could delay your claim.
Donations from online giving
Once you have set up your charitable giving web page, you need to contact us by e-mail quoting your charity tax reference and with the subject heading 'online giving.'
We will then reply to your e-mail with the registration details for a secure mailbox so you can send in your repayment claim.
Submit your claim quarterly, in xml format with the following column headings:
- charity's name
- charity's tax reference
- donor's name
- donor's tax reference
- confirmation that the donor has met all the requirements for the lump sum donation scheme
- date of donation
- amount donated (net)
- amount of repayment
- unique payment reference (transaction id)
You can find more information about setting up an online donation page at the Association of Jersey Charities website.
Jersey charities website
Repayment claims from deeds of covenant
The original deeds of covenant must be sent to us, these will be authorised and returned to you. Ideally, if there are a number of covenants made, these should be sent in batches to us (rather than individually).
To then make a claim for repayment of tax, you need to submit two forms:
- a completed and signed (by the donor) form R10(AP) and
- a reclaim schedule which provides a summary of the repayment claim
Download deed of covenant claim form (size 10kb)
Download deed of covenant schedule (size 47kb)
How often should I submit my repayment claim?
Repayment claims should normally be made on an annual basis or, if sums are significant, claims can be made for a shorter period i.e. half- yearly, quarterly or monthly if appropriate. The frequency of claims should not exceed a monthly basis.