Are these two items treated different for a sole-trader vs an employee, do you etend the basic rate band for the sole-trader but deduct it for the salary employee
Payments to charity under gift aid and payments by an individual to a personal pension are treated the same. You would extend the basic and additional rate bands by the gross contribution Payment to charity under under payroll giving scheme and to an occupational pension scheme are however an allowable deduction for employment income Hope this helps