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HMRC internal manual

PAYE Manual

• From: HM Revenue & Customs
• Published: 13 April 2016
• Updated: 24 July 2017, see all updates

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1. Contents
2. PAYE10000

Coding: coding allowances and reliefs: contents

1. PAYE10001

   Introduction
2. PAYE10010

   Age-related allowances
3. PAYE10015

   Allowances
4. PAYE10020

   Allowance restriction
5. PAYE10025

   Gift aid
6. PAYE10030

   Community investment tax relief (CITR)
7. PAYE10035

   Death and superannuation benefit
8. PAYE10040

   Double taxation relief (DTR)
9. PAYE10045

   Enterprise investment scheme
10. PAYE10047

    Seed enterprise investment scheme
11. PAYE10048

    Social investment tax relief
12. PAYE10050

    Gifts of shares and securities to charity
13. PAYE10055

    Maintenance payments
14. PAYE10060

    Provisional transfer of surplus allowance
15. PAYE10065

    Retirement benefit schemes
16. PAYE10070

    Trade union subscriptions
17. PAYE10075

    Venture capital trust

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