EIM42700 - Waivers of remuneration and salary sacrifice: contents

  1. EIM42705
    Overview
  2. EIM42710
    Waivers: more detail
  3. EIM42715
    Waivers: application of income
  4. EIM42720
    Example of waiver of salary
  5. EIM42725
    Example of waiver of a bonus
  6. EIM42730
    Disallowance of director's remuneration for corporation tax purposes: consequential adjustment of employment income
  7. EIM42735
    Director's undrawn remuneration lost in company's liquidation: adjustment of employment income
  8. EIM42740
    Director's undrawn remuneration lost in company's liquidation: adjustment of employment income: handling points
  9. EIM42750
    What is a salary sacrifice?
  10. EIM42752
    Reason for salary sacrifice
  11. EIM42753
    how the changes to the employment contract are made
  12. EIM42755
    Income tax effects of a salary sacrifice
  13. EIM42760
    A summary of the conditions for a successful salary sacrifice
  14. EIM42765
    Conditions for successful salary sacrifice: timing
  15. EIM42766
    Conditions for successful salary sacrifice: entitlement to cash
  16. EIM42767
    Conditions for successful sacrifice: right to revert to original salary
  17. EIM42769
    Effectiveness of contractual arrangement
  18. EIM42770
    Implementation of contractual arrangement
  19. EIM42771
    Approval of scheme: employers and employees rights
  20. EIM42772
    Approval of scheme: before the scheme is set up and in operation
  21. EIM42773
    Approval of scheme: scheme set up and in operation
  22. EIM42775
    Contributions to an approved retirement benefit scheme: practical considerations
  23. EIM42777
    Salary sacrifice: other points to consider
  24. EIM42778
    Salary sacrifice: other points to consider: application of the tax/NIC exemption
  25. EIM42780
    Contributions to a registered pension scheme: income tax effects
  26. EIM42785
    Example of successful salary sacrifice: contributions to a registered pension scheme
  27. EIM42786
    Example of unsuccessful salary sacrifice: contributions to a registered pension scheme
  28. EIM42790
    Salary sacrifice: example of an unsuccessful sacrifice