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.

[16/04/08]