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EIM42700 | Waivers of remuneration and salary sacrifice: contents

From HM Revenue & Customs · Employment Income Manual

Contents28 entries

  1. EIM42705Waivers of remuneration: overview
  2. EIM42710Waivers of remuneration: more detail
  3. EIM42715Waivers of remuneration: application of income
  4. EIM42720Waivers of remuneration: waiver of salary: example
  5. EIM42725Waivers of remuneration: waiver of bonus: example
  6. EIM42730Disallowance of director's remuneration for corporation tax purposes: consequential adjustment of employment income
  7. EIM42735Director's undrawn remuneration lost in company's liquidation: adjustment of employment income
  8. EIM42740Director's undrawn remuneration lost in company's liquidation: adjustment of employment income: handling points
  9. EIM42750Salary sacrifice: what is a salary sacrifice: arrangement of guidance
  10. EIM42752Salary Sacrifice: reason for sacrifice
  11. EIM42753Salary Sacrifice: how the changes to the employment contract are made
  12. EIM42755Salary sacrifice: income tax effects of salary sacrifice
  13. EIM42760Salary sacrifice: conditions for successful salary sacrifice: summary
  14. EIM42765Salary sacrifice: conditions for successful salary sacrifice: timing
  15. EIM42766Salary sacrifice: conditions for successful salary sacrifice: entitlement to cash
  16. EIM42767Salary sacrifice: conditions for successful sacrifice: right to revert to original salary
  17. EIM42769Salary sacrifice: conditions for successful salary sacrifice: effectiveness of contractual arrangement
  18. EIM42770Salary sacrifice: conditions for successful salary sacrifice: implementation of contractual arrangement: payslip information
  19. EIM42771Salary sacrifice: conditions for successful salary sacrifice: implementation of contractual arrangements: reference or notional salary
  20. EIM42772Salary sacrifice: request to HMRC to approve arrangements before implementation
  21. EIM42773Salary sacrifice: request to HMRC to approve arrangements after implementation
  22. EIM42775Salary sacrifice: contributions to a registered pension scheme: practical considerations
  23. EIM42777Salary sacrifice: implementation of contractual arrangement: other points to consider
  24. EIM42778Salary sacrifice: other points to consider: application of the tax/NIC exemption
  25. EIM42780Salary sacrifice: contributions to a registered pension scheme: income tax effects
  26. EIM42785Salary sacrifice: contributions to a registered pension scheme: example of successful salary sacrifice
  27. EIM42786Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice
  28. EIM42790Salary sacrifice: example of unsuccessful sacrifice