1- a contribution into a personal pension scheme 2- a charitable gift aid donation 3- a contribution into an employer’s HMRC registered occupational pension scheme 4- a charitable donation made under the payroll deduction scheme
which is deductible and non deductible?
why is 2 non deductible and 3 deductible? shouldn’t it be opposite?
With the greatest of respect taxation is not a question of asking “why” or what you personally think should be the rules. It is a question of fact – these are the rules that have been set by HMRC which you need to learn and to apply – and these rules are listed in the study notes and discussed in the lectures. Learn and apply!