The proposal is among several outlined in a new report it is preparing for the Treasury, to be published in July, aimed at reducing the attrition of payroll givers.
The proposed tick scheme would alert new employers so that they could provide a fresh payroll-giving form to employees who previously gave through the scheme. However, it would not be possible to transfer employees to a new scheme automatically because different agencies manage schemes in different workplaces.
Tina Steele, payroll giving project manager at the institute, said HMRC might be reluctant to back the scheme. "It might say no because it will need to bring in legislation, there's a cost factor and it's already difficult to get this information from employers," she said.
Steele added that ultimately she would like charities to be able to track donors using their National Insurance numbers.
An HMRC spokesman said: "A sector-led review has just begun. Because this review will not report back until the spring of 2008, it would be wrong to pre-judge any conclusions."