I am completing tax returns for a couple who have a joint account. One is a higher rate tax payer, the other isn't. They have gift aid donations from their joint account. Can I allocate them all to the higher rate payer or as it's a joint account do they have to be split 50:50? Thanks.
I would say it isn't up to you to decide. Let the couple tell you who's donation it was because AFAIK only one of them will have signed up with the charity in question.