HMRC internal manual

Employment Income Manual

Waivers of remuneration and salary sacrifice: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Waivers of remuneration
  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
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
    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
    Effectiveness of contractual arrangement
  10. EIM42770
    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