PAYE10050 - 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.