HMRC advice for people choosing to give up their income to support their business or donate to charity during the coronavirus (COVID-19) pandemic.
During the COVID-19 pandemic, many people are choosing to give up part of their income to support their business or employers, or donate to charity.
HMRC is keen to support people who choose to waive - or give up – part of their income, particularly when it comes to understanding any tax implications.
For further information, please visit the GOV.UK website.