Separate items for One-off and regular Gift Aid donations in 08-09 Tax Return.

[Segilla]

I asked the Tax Office why there was a need for separate amounts to be declared, but never had a lucid answer. A large sum was mentioned but I only give in small sums, some subscriptions and some ad hoc.
Am I right in thinking that the ad hoc donations are aggregated with other gifts, (to family, for example) to ensure that the gift threshold is not exceeded?

[dzug]

There is no gift threshold. That relates to IHT, not income tax.

The need for separate itemisation is probably so that the Tax Office can if necessary check that all the organisations you have given to qualify for gift aid and to cross check (an unenviable task) that they are reclaiming correctly.

[Segilla]

I think the details I gave were too brief.
My tax return has two boxes. One for total of gifts given regularly, the other for total of one-off gifts.
I was trying to find out why the Tax man needs to have these amounts shown separately.

[anniebird]

These are two different categaries of gifts. You are allowed to give up to �3,000 in a year before it becomes a POTENTIALLY EXEMPT TRANSFER for Inheritance Tax purposes. You are also allowed to give regular gifts which will not affect Inheritance Tax as long as they are given from income and do not reduce your standard of living. Neither of these impact Income Tax but the Taxman likes to collect information for the future.

[Segilla]

TKS Anniebird. All is clear now/