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HMRC internal manual

Self Assessment Manual

Repayments: issue repayment: repayment donated to charity (facility withdrawn for all tax years from April 2012) (Action Guide)

The facility to make repayments to charity has been withdrawn from April 2012 for all tax years.

From this date, although earlier years’ returns still show the relevant boxes, the functionality was removed and any repayment requested to go to a charity will be sent to the customer instead.