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Volume 2
Payroll giving
Overview
Support for payroll giving
"Voluntary" nature of the scheme
The eligibility criteria for participating in the scheme
Three-month timeframe for transferring payroll donations
Payroll donations should be held in trust for employees
Transferring payroll donations to donee organisations
Shortfall in PAYE when a payroll donation tax credit is extinguished
Penalties – clarifying the sanctions for non-compliance
Application date
Minimum payroll donation amount
Consistency with year-end tax credit system
Two rates for the payroll donation tax credit
Alternative giving options for employees
Tax deduction mechanism
Central payment provider
Technical amendment – removing the need to specify the total donation amount
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