The R68 Refund report includes refund information for previously claimed gifts. Refunds are generated for three main reasons.
| • | When you change the gift amount of a previously claimed gift, the program automatically generates a refund for that gift. The refund appears on the Gift Aid Refunds tab of both the payment application record and the constituent’s Revenue Information page and is pending until the R68 process is run. Pending refunds have no refund tax claim number until the R68 process runs. |
Note: When you change the gift amount of a previously claimed gift, a full refund is generated and a new tax claim is generated for the new gift amount. These changes are processed simultaneously the next time you run the R68 process.
| • | If you determine that a previously claimed gift is now ineligible for Gift Aid, you can manually create a refund from the Gift Aid Refunds tab of the payment application record. When you add a refund, a screen appears so you can enter a reason for the refund. When you enter and save the reason, the Constituent declines Gift Aid for this application checkbox on the payment application associated with the refund is automatically selected. Manually created refunds appear on the Gift Aid Refunds tab of both the application record and a constituent’s Revenue Information page. |
| • | Changes to declarations may also cause a refund. If you edit or delete a declaration associated with a previously claimed gift, the program generates a refund. However, changes to declarations do not automatically create pending refunds on the Gift Aid Refunds tab. The refund is included the next time you run the R68 process. After the process completes, the refund appears on both Gift Aid Refunds tabs. |
In addition, there are some situations where changes are made to revenue transactions that do not require a refund to be issued and a re-claim to be filed.
Scenario 1: Change the payment application. Delete one application and add another or edit the application and change it.
Total payment amount: Same.
CCRN for payment: Same.
Revenue application: Original application was A; new application is B.
Refund: No refund on application A and the claim is transferred and appears on application B.
Scenario 2: Change the payment application. Delete one application and add several others or edit the application and add multiple new applications.
Total payment amount: Same.
CCRN for payment: Same.
Revenue application: Original application was A; new applications are B and C.
Refund: If applications B and C are different (one sponsorship, one regular), the Gift Aid claim for A is refunded and new claims for B and C are added. If the new applications are the same, no refund is issued and the existing claim is transferred to applications B and C.
Scenario 3: Change the payment application. Delete multiple applications with separate Gift Aid claims and add a different application to the payment.
Total payment amount: Same.
CCRN for payment: Same.
Revenue application: Original applications were B and C; new application is A.
Refund: If applications B and C have different tax claim numbers, those claims are refunded and a new claim for application A is added. If applications B and C have the same tax claim number, no refund is issued and the Gift Aid claim is transferred to application A.
Scenario 4: Change the payment amount.
Total payment amount: Different.
CCRN for payment: Same.
Revenue application: Same.
Refund: The original Gift Aid claim is refunded and a new claim for the updated amount is created.
Scenario 5: Change the CCRN associated with the payment.
Total payment amount: Same.
CCRN for payment: Different.
Revenue application: Same.
Refund: The original Gift Aid claim is refunded and a new claim for the updated CCRN is created.
When you create an R68 process, you can preview processing details, commit the process to the database, and view the R68 Refund report. When you click Update revenue records for a process, tax claim numbers are updated on applicable records. Both claims and refunds are included when you submit the R68 file to HMRC online.
Refunds appear on the Gift Aid Refunds tab of a constituent’s Revenue Information page and the Gift Aid Refunds tab of the payment application record.
Note: When you click Update revenue records for an R68 process, charity claim reference numbers are stored for payment applications. If you delete a previously claimed gift in the future, the program can add the charity claim reference number from the previously claimed gift to the refund for processing.