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Draft guidance on changes to tax and Class 1A National Insurance contributions treatment of benefits in kind from the 2017 to 2018 tax year.



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If you have any comments, or queries, on this draft guidance please contact

The guidance will be finalised and published in the EIM following Royal Assent of Finance Bill 2017.

Published 20 March 2017