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HMRC internal manual

PAYE Manual

• From: HM Revenue & Customs
• Published: 13 April 2016
• Updated: 23 May 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. PAYE10030

   Community investment tax relief (CITR)
5. PAYE10035

   Death and superannuation benefit
6. PAYE10040

   Double taxation relief (DTR)
7. PAYE10050

   Gifts of shares and securities to charity
8. PAYE10055

   Maintenance payments
9. PAYE10060

   Provisional transfer of surplus allowance
10. PAYE10065

    Retirement benefit schemes
11. PAYE10070

    Trade union subscriptions

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