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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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NIM02175 - Class 1 NICs : Earnings of employees and office holders : Give as You Earn (GAYE)

These are schemes approved by the Inland Revenue to allow tax relief on gifts to charities. The employee authorises deductions from their gross pay but such deductions are not free of NIC liability. NICs will still be due on the full gross pay.