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HMRC internal manual

PAYE Manual

Coding: coding allowances and reliefs: gifts of shares and securities to charity

From 6 April 2000, individuals can claim relief for gifts of certain ‘qualifying investments’ to charity.

Guidance in the Relief Instructions (RE) Manual at RE1850-1859 tells you the conditions and how to calculate the relief.

Individuals will normally claim the relief in their SA returns, but if a request is made for an in-year coding adjustment, follow the guidance at RE1859. Advise the individual how you have given the relief and give the relief using the description Concessional Relief.

Enter the coding adjustment in the ‘allowances’ screen, see ‘Allowances’ at PAYE130025.