The following Employment Tax guidance note by Tolley in association with Robert Woodward provides comprehensive and up to date tax information covering:
This guidance note relates to particular points to consider in relation to salary sacrifice arrangements for travel and subsistence up to and including 5 April 2016. With effect from 6 April 2016 these arrangements have been abolished under ITEPA 2003, s 289A. As a salary sacrifice arrangement needs to be in place for at least a year, the guidance in relation to implementation of a travel and subsistence arrangement has been removed.
For more on salary sacrifice generally, see the Salary sacrifice arrangements – overview guidance note.
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