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

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

There's no margin for error. Think Tax.
Think Tolley.

TolleyGuidance gives you direct access to critical, comprehensive and up-to-date tax information and expertise you can rely on.


Popular Articles

Close companies

Generally speaking, inheritance tax (IHT) is charged only on transfers of value by individuals and trusts. However, to prevent avoidance of the tax, the charge is extended to participators in close companies where:•a close company makes a transfer of value, or•the share capital or loan capital of a

23 Mar 2022 10:53 | Produced by Tolley Read more Read more

Audit of tax

Tax professionals will often be asked to provide input into the financial statement work undertaken by audit professionals. This guidance note is intended to give an overview of some of the key issues when undertaking audit work.This note is an introduction only and is written on the assumption that

08 Feb 2022 09:30 | Produced by Tolley in association with Nick Watson Read more Read more

Solicitors ― VAT treatment of services

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s

04 Apr 2022 11:42 | Produced by Tolley Read more Read more