The Ministry of Defence (MOD) encourages all personnel, service and civilian, to make tax-efficient donations to a charity or charities of their choice by joining the MOD charities payroll giving scheme (CPGS) or one of the similar schemes which are operated at command level. Under the terms of the CPGS scheme any PAYE liability is calculated after the payroll giving contribution has been deducted from gross pay, meaning the tax that would have been paid on that amount is instead received by the nominated charities. CPGS has been in operation since July 2007 and is administered by Charitable Giving, one of the three largest HMRC-approved payroll giving agencies in the country. Details of how to participate in the scheme and links to the charitablegiving.co.uk website are signposted from within the People Services area of the Defence Intranet. In addition, the services explain the benefits of charitable payroll giving to new recruits during basic training and through various internal communications.