Consultation on salary sacrifice for the provision of benefits-in-kind: summary of responses
A summary of responses received by HMRC to its consultation on salary sacrifice for the provision of benefits-in-kind and the Government's next steps. Following the outcome of the consultation the Government has published draft legislation to remove the income tax and employer national insurance contributions advantage of salary sacrifice schemes, the draft of which is open for comment.Link to summary of responses
Category: Taxation » Employment; National insurance; PAYE. Keyword(s): Benefits in kind; Salary sacrifice. Area(s) of law: Employment; Tax.