Commentary

A7.207 Everyday tax advice

Administration and compliance

A7.207 Everyday tax advice

A7.207 Everyday tax advice

Prior to the introduction of scheme hallmarks, an official statement by HMRC (authorised by them to be published1), made it clear that there is no requirement to disclose 'everyday tax advice':

'We can confirm again that we do not intend promoters or employers to have to disclose everyday advice and arrangements. In the context of employment products this would include:

  1.  

    •     the provision of flexible benefits, such as where employees forgo salary in return for a car or are provided with childcare vouchers

  2.  

    •     salary sacrifice arrangements for cars, computers, childcare vouchers or pension funds2

  3.  

    •     straightforward

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