Salary sacrifice

HMRC has published information on salary sacrifice (PDF document - opens in a new window). It highlights:

  • what is a salary sacrifice?
  • what is the role of HM Revenue & Customs (HMRC)?
  • when is salary sacrifice effective?
  • when is salary sacrifice not effective?
  • what information does an employer need to provide to HMRC?

It is a useful overview of this area and can be accessed from the 'Related links' section of this page.