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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Waivers of remuneration and salary sacrifice: contents

Waivers of remuneration
  1. EIM42705
    Waivers: 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
Director's remuneration points
  1. EIM42730
    Disallowance of director's remuneration for corporation tax purposes: consequential adjustment of employment income
  2. EIM42735
    Director's undrawn remuneration lost in company's liquidation: adjustment of employment income
  3. EIM42740
    Director's undrawn remuneration lost in company's liquidation: adjustment of employment income: handling points
Salary sacrifice
  1. EIM42750
    What is a salary sacrifice?
  2. EIM42752
    Reason for salary sacrifice
  3. EIM42753
    Salary Sacrifice: how the changes to the employment contract are made
  4. EIM42755
    Income tax effects of a salary sacrifice
  5. EIM42760
    A summary of the conditions for a successful salary sacrifice
  6. EIM42765
    Conditions for successful salary sacrifice: timing
  7. EIM42766
    Conditions for successful salary sacrifice: entitlement to cash
  8. EIM42767
    Conditions for successful sacrifice: right to revert to original salary
  9. EIM42769
    Conditions for successful salary sacrifice: effectiveness of contractual arrangement
  10. EIM42770
    Conditions for successful salary sacrifice: implementation of contractual arrangement
  11. EIM42771
    Approval of scheme: employers and employees rights
  12. EIM42772
    Approval of scheme: before the scheme is set up and in operation
  13. EIM42773
    Approval of scheme: scheme set up and in operation
  14. EIM42775
    Contributions to an approved retirement benefit scheme: practical considerations
  15. EIM42776
    Salary sacrifice: is the sacrifice effective?
  16. EIM42777
    Salary sacrifice: other points to consider
  17. EIM42778
    Salary sacrifice: other points to consider: application of the tax/NIC exemption
  18. EIM42780
    Contributions to a registered pension scheme: income tax effects
  19. EIM42785
    Example of successful salary sacrifice: contributions to a registered pension scheme
  20. EIM42786
    Example of unsuccessful salary sacrifice: contributions to a registered pension scheme
  21. EIM42790
    Salary sacrifice: example of an unsuccessful sacrifice