ECH20025 - Net Pay Arrangements: Payroll Giving Schemes for Charities - HMRC (Charities)

Where the ECO finds that

• for periods before 6 April 2000 employees were giving amounts which exceeded the maximum amount permitted under the scheme or
• the employer habitually fails to pay deductions to the approved Agency within fourteen days of the end of the Income Tax month or
• there is any aspect of the scheme which causes concern

They should

• report the facts to HMRC (Charities)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)