Policy paper

Payroll Giving: reduction in donation hand over time

Payroll Giving: reduction in donation hand over time

Document

Details

This Tax Information and Impact Note - Payroll Giving: reduction in donation hand over time explains reducing the time limit from 60 to 35 days for agents to pass money they hold under the Payroll Giving scheme to charities, subject to certain conditions being met. The existing 60 day time limit will apply to money held in circumstances which do not meet the new conditions.

Published 21 January 2014