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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

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

Where you find that

  • the employer habitually fails to pay deductions to the approved Agency within fourteen days of the end of the Income Tax month or
  • there is any aspect of the scheme which causes concern

you should

  • report the facts to HMRC (Charities).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)