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HMRC internal manual

Tax Credits Manual

Eligibility - income (employed and self-employed): Salary sacrifice (Info)

Salary sacrifice happens when an employee requests not to receive part of their pay due to them, in return for the employer’s agreement to provide the employee with some form of non-cash benefit. The ‘sacrifice’ is achieved by varying the employee’s terms and conditions of employment relating to pay.

Note: You mustn’t comment on how to set up a salary sacrifice arrangement or whether the customer should join a salary sacrifice scheme.

For further information on how to deal with salary sacrifice, follow the guidance in TCM0044060.