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Money, tax and benefits

Money, tax and benefits

Tax efficient donations through Payroll Giving

Payroll Giving offers a simple way to make tax efficient gifts to charity, by allowing you to authorise your employer or occupational pension payer to make the donation from your wages or pension before deducting any tax.

How Payroll Giving works

Payroll Giving allows you to make regular or one-off donations to charities of your choice directly from your pay packet or occupational pension. Your donations are made before Income Tax is deducted and you only pay tax on what's left. This means that you are given tax relief on your donation immediately - and at your highest rate of tax.

Who can use Payroll Giving?

You can use Payroll Giving provided both of the following apply:

  • you are an employee or you get an occupational pension and your employer/pension provider deducts tax through the PAYE system
  • your employer or pension provider operates a Payroll Giving scheme

If your employer or pension provider does not operate a scheme, you could ask if they would be willing to start one. They can find out about the scheme on HM Revenue & Customs (HMRC) website.

Alternatively they can call HMRC's Charities helpline on 0845 3020 203 (select option five). Lines are open 8.30 am to 5.00 pm Monday to Thursday, 8.30 am to 4.30 pm on Fridays.

How to make a donation using Payroll Giving

You can make a donation by authorising your employer or pension provider to deduct gifts to charity from your salary.

Your employer or pension provider hands over your gift to a HMRC approved Payroll Giving agency, which then passes the money on to your chosen charity.

You can choose whether to make your donation anonymously and keep your choice of charity confidential.

Some agencies can provide you with a charity card or cheque book so that you can give directly to any charity whenever you want to.

Payroll Giving and other gifts to charity

Payroll Giving does not affect any other donations you might want to make to charity. You can, for example, make other donations using Gift Aid if you wish.

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