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HMRC internal manual

PAYE Manual

• From: HM Revenue & Customs
• Published: 13 April 2016
• Updated: 5 December 2017, see all updates

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1. Contents
2. PAYE10000

Coding: coding allowances and reliefs: contents

1. PAYE10010

   Age-related allowances
2. PAYE10015

   Allowances
3. PAYE10020

   Allowance restriction
4. PAYE10025

   Gift aid
5. PAYE10030

   Community investment tax relief (CITR)
6. PAYE10035

   Death and superannuation benefit
7. PAYE10040

   Double taxation relief (DTR)
8. PAYE10050

   Gifts of shares and securities to charity
9. PAYE10055

   Maintenance payments
10. PAYE10060

    Provisional transfer of surplus allowance
11. PAYE10070

    Trade union subscriptions

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