HMRC salary sacrifice clearance letter

Copyright © 2025 LexisNexis
Produced in partnership with Lewin Higgins-Green of FTI Consulting
Precedents

HMRC salary sacrifice clearance letter

Copyright © 2025 LexisNexis

Produced in partnership with Lewin Higgins-Green of FTI Consulting

Precedents
imgtext

Wealthy Team

HM Revenue & Customs

BX9 1BN

[insert date of letter]

[insert Company PAYE Reference]

Dear [insert organisation name]

Non-Statutory Clearance of Implemented Salary sacrifice Scheme

I am writing to advise that [insert Company name] has introduced a salary sacrifice scheme in order to provide [insert type of benefit (eg cycle to work scheme, pension)] to staff. I am aware that HMRC will comment on the effectiveness of salary sacrifice arrangements for tax and National Insurance purposes once implemented. Accordingly, I should like to apply for confirmation that the scheme meets

Lewin Higgins-Green
Lewin Higgins-Green

FTI Consulting

Lewin Higgins-Green leads FTI Consulting’s Employment Tax & Reward offering in the UK. Lewin works with clients across a wide range of sectors, with a strong focus on financial services, and advises clients on employee related tax matters, both for domestic and internationally mobile employees. Lewin is a chartered tax advisor and a member of the Employment Taxes Technical Sub-Committee of the Chartered Institute of Taxation.

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Jurisdiction(s):
United Kingdom
Key definition:
Salary sacrifice definition
What does Salary sacrifice mean?

Salary sacrifice is an agreement between the employer and employee by which the employee foregoes future remuneration in exchange for the employer paying the equivalent amount as a contribution to a pension scheme.

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