Salary sacrifice

HMRC has published information on salary sacrifice

HMRC has published information on salary sacrifice. It highlights:

  • What is a salary sacrifice?
  • What is the role of HMRC?
  • When is salary sacrifice effective?
  • When is salary sacrifice not effective?
  • What information does an employer need to provide to HMRC?

It is a useful overview of this area and can be accessed from the 'Related links' section of this page.

Related links

HMRC - Salary Sacrifice