{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-538A",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-538A.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/538A",
  "kind": "section",
  "number": "538A",
  "heading": "Claims in relation to gift aid relief etc",
  "text": "(A1) This section applies to claims for—\n(a) repayment of income tax treated as having been paid by virtue of section 520(4) (gift aid relief: income tax treated as paid by trustees of charitable trust), or\n(b) repayment of income tax deducted at source from income to which any of the following applies—\n(i) section 532 (exemption for savings and investment income),\n(ii) section 533 (exemption for public revenue dividends),\n(iii) section 536 (exemption for certain miscellaneous income), or\n(iv) section 537 (exemption for income from estates in administration).\n(1) This section also applies to claims for amounts to be exempt from tax by virtue of—\n(a) section 521(4) (gifts entitling donor to gift aid relief: charitable trusts), or\n(b) any of the provisions mentioned in subsection (A1)(b).\n(2) A claim to which this section applies may be made—\n(a) to an officer of Revenue and Customs, or\n(b) by being included in a return under section 8A of TMA 1970 (trustee's self-assessment return).\n(3) In this section—\n“free-standing claim” means a claim made as mentioned in subsection (2)(a), and\n“tax return claim” means a claim made as mentioned in subsection (2)(b).\n(4) The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—\n(a) limiting the number of free-standing claims that may be made by a person in a tax year, or\n(b) requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.\n(5) The regulations may make different provision for different cases or purposes.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 538A inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 8 para. 5(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 538A(A1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(2), 17(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 538A(1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(a), 17(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 538A(1) substituted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(b), 17(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 538A heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(4), 17(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/538A",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}