Optional remuneration arrangements
Draft guidance on changes to tax and Class 1A National Insurance contributions treatment of benefits in kind from the 2017 to 2018 tax year.
Documents
Details
Draft updates to the Employment Income Manual (EIM) for the expected changes to Income Taxes Earnings and Pensions Act ITEPA 2003 from Finance Bill 2017.
If you have any comments, or queries, on this draft guidance please contact employmentincome.policy@HMRC.gov.uk.
The guidance will be finalised and published in the EIM following Royal Assent of Finance Bill 2017.
Updates to this page
Last updated 9 April 2020 + show all updates
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Under the heading - Optional remuneration arrangements: transitional provisions. Information had been added to say that an arrangement is not regarded as varied if the amendment is caused by the coronavirus (COVID-19) rather than variations.
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First published.