Salary sacrifice (optional remuneration arrangements)

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Practice notes
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Practice notes
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Most recent Salary sacrifice (optional remuneration arrangements) content

Practice notes
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 9th Apr
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Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
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Practice notes
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 18th Mar
Practice notes
What are optional remuneration arrangements?The rules surrounding Optional Remuneration Arrangements (‘OpRAs’) were introduced by the Finance Act 2017...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 12th Mar
Practice notes
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Q&As
A salary sacrifice scheme involves a change in the contractual arrangements between an employer and employee so that the employee agrees to a...
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15th Feb
Q&As
From 6 April 2017, the Finance Act 2017 introduced changes to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) which, subject to some...
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Precedents
[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NIC advantages permitted pursuant to the...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 14th Feb
Precedents
[Insert name and address of employee][For use only where the employee is foregoing salary for the following benefits that retain Tax and/or National...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 14th Feb
Precedents
[insert date of letter]To: [insert name of employee]From: [insert name of person in charge of salary sacrifice arrangements and their position within...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 8th Jan
Precedents
HMRCNon-Statutory Clearance Team S0563Saxon House1 Causeway LaneLeicesterLE1 4AA[insert date of letter][insert company PAYE reference]Dear [insert...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 8th Jan
Precedents
[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs advantages permitted pursuant to the...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 8th Jan
Precedents
[insert date of letter]This document summarises certain changes to the contractual terms and conditions of employment between [insert name of...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 8th Jan
Q&As
In summary, a valid salary sacrifice arrangement (also sometimes known as an optional remuneration arrangement) involves:•a legally-effective...
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29th Nov

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