Employment Tax

Salary sacrifice for travel arrangements

Produced by Tolley in association with Robert Woodward
  • 25 Feb 2022 15:49

The following Employment Tax guidance note Produced by Tolley in association with Robert Woodward provides comprehensive and up to date tax information covering:

  • Salary sacrifice for travel arrangements

Salary sacrifice for travel arrangements

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.

The key points that were considered in a travel

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