Policy paper

Income Tax: limitation of salary sacrifice

This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.

From:
HM Revenue & Customs
Published
5 December 2016

Documents

Income Tax: limitation of salary sacrifice

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Details

This measure will limit the Income Tax and employer National Insurance contributions advantages where benefits in kind (BiKs) are offered through salary sacrifice or where the employee can choose between cash allowances and BiKs.

Updates to this page

Published 5 December 2016

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