Skip to main content

GOV.UK uses cookies to make the site simpler. Find out more about cookies

GOV.UK

Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

PAYE Manual

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

Give feedback about this page

  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
  • Next page
Print this page

Is this page useful?

Yes this page is useful No this page is not useful Is there anything wrong with this page?
Thank you for your feedback
Close

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Close

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Don’t have an email address?

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Policies
  • Publications
  • Announcements

Support links

  • Help
  • Cookies
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright