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Lewin Higgins-Green
FTI Consulting
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Optional remuneration arrangements
Optional remuneration arrangements
Practice notes

This Practice Note is intended to provide an overview of the Optional Remuneration arrangement (OpRA) rules introduced from 6 April 2017 which affect the way in which the taxable value of benefits-in-kind provided by employers to employees is calculated in circumstances where the employee has either given up the right to receive alternative cash (or other earnings) in exchange for a benefit, or has been given a choice between receiving cash (or other earnings) and a benefit. This Practice Note is written in partnership with Lewin Higgins-Green of FTI Consulting.

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