The claim for the tax repayment must be made by the charity, not the person making the donation.
Donations made using the Jersey Gift Support scheme
To ensure your claim is processed quickly you should send your claim quarterly on a schedule which includes the following information:
- name of the charity
- tax identification number (TIN) of the charity
- Jersey registered charity number
- donor's name
- donor's tax identification number (TIN)
- amount donated (net)
- 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
Jersey Gift Support form
Jersey Gift Support donation schedule
Do not send the completed vouchers to Revenue Jersey.
The charity should hold on to the vouchers, along with any other records that will validate the donations and claims made, in case of audit.
Donations from online giving
If you have an online giving page set up, you can submit your repayment claim by email to rjcharities@gov.je. Quote your charity's tax identification number (TIN) with the subject heading 'online giving.'
Submit your claim quarterly, in a spreadsheet with the following column headings:
- charity's name
- charity's tax identification number (TIN)
- Jersey registered charity number
- donor's name
- donor's tax identification number (TIN)
- confirmation that each donation has met
all the requirements for the lump sum donation scheme. For more details see making donations to charity
- date of donation
- amount donated (net)
- amount of repayment
You can find more information about setting up an online donation page at the Association of Jersey Charities website.
Jersey charities
Compliance audits
As part of its annual compliance programme, Revenue Jersey may undertake an audit of the claims made by a charity through online giving. It is essential therefore, that charities hold and maintain records that will validate the donations and claims made.
Deed of covenant donations
The original deeds of covenant must be sent to us, these will be authorised and returned to you. 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:
- a completed and signed (by the donor) form R10(AP)
- a reclaim schedule which provides a summary of the repayment claim
Deed of covenant scheme information
Frequency of making a repayment claim for deeds of covenant
Repayment claims should normally be made on an annual basis or, if sums are significant, claims can be made quarterly.
Deed of covenant claim form
Deed of covenant schedule
gov.je