Philip Swinburn#5202

Philip Swinburn

Philip has experience in assisting with tax audits and negotiations with HMRC, structuring business' remuneration and termination arrangements, employment taxes, the drafting and review of employment policies, and personal tax advice for internationally mobile individuals.
Contributed to

6

Salary sacrifice—basic principles
Salary sacrifice—basic principles
Practice notes

The purpose of this Practice Note is to summarise the key features of salary sacrifice arrangements (more recently known as optional remuneration arrangements), their key drivers, advantages, risks and considerations of their implementation, and the contexts in which they are used. This Practice Note has been produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of MacFarlanes.

Tax implications of salary sacrifice
Tax implications of salary sacrifice
Practice notes

This Practice Note explains the key features of the employment income tax and National Insurance contribution (NICs) legislation that support salary sacrifice arrangements and the tax consequences of wider optional remuneration arrangements, whether on an individual basis or collective basis across a workforce, and which dictate the practical requirements for implementing a salary sacrifice scheme. This Practice Note is produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of MacFarlanes.

Types of salary sacrifice
Types of salary sacrifice
Practice notes

This Practice Note provides details of the most common types of salary sacrifice arrangements, namely pension contributions, employer supported childcare and the cycle to work scheme. Other common arrangements are also summarised. This Practice Note also introduces the wider concept of optional remuneration arrangements (OpRAs) and their implications. This Practice Note has been produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of MacFarlanes.

HMRC salary sacrifice clearance letter
HMRC salary sacrifice clearance letter
Precedents

A salary sacrifice involves an employee giving up a right to receive part of their cash salary in exchange for a defined non-cash benefit. Once a salary sacrifice scheme (also sometimes known as an optional remuneration arrangement) is established, clearance can be obtained from HMRC as to its impact for tax and National Insurance contributions purposes. This is an example letter to be sent to HMRC in order to obtain such clearance. This Precedent is written in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of MacFarlanes.

Letter from company inviting employees to join salary sacrifice
Letter from company inviting employees to join salary sacrifice
Precedents

A salary sacrifice involves an employee giving up a right to receive part of their cash salary in exchange for a defined non-cash benefit. This is a precedent letter from the employer to the employee inviting the employee to enter into the salary sacrifice arrangements (also sometimes known as optional remuneration arrangements) and explaining the consequences of such an arrangement on the employee’s contract of employment and the next steps should the employee wish to participate. This Precedent is written in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of MacFarlanes.

Other work

Salary sacrifice—checklist
Salary sacrifice—checklist

A salary sacrifice involves an employee giving up a right to receive part of their cash salary in exchange for a defined non-cash benefit. This is a checklist showing the steps which must be followed by the employer company in order to implement an effective salary sacrifice arrangement (also sometimes known as an optional remuneration arrangement). Written in partnership with Jenny Wheater of Linklaters, Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes LLP.

Practice areas

Membership

  • Association of tax technicians

Panel

  • Contributing Author

Education

  • Law (LLB), University of Bristol
  • ATT

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