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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: net pay arrangements: payroll giving schemes for charities - overview

Payroll Giving schemes for Charities

  • allow employers to deduct authorised charitable donations from employees’ pay
  • grant employees tax relief on the donations made.

There is no limit on the amount of charitable deductions that employees can authorise The parties to a scheme and their involvement (Word 29kb)