EIM42700 - Waivers of remuneration and salary sacrifice: table of contents

Waivers of remuneration

EIM42705 Waivers: overview
EIM42710 Waivers: more detail
EIM42715 Waivers: application of income
EIM42720 Example of waiver of salary
EIM42725 Example of waiver of a bonus

Director's remuneration points

EIM42730 Disallowance of director's remuneration for corporation tax purposes: consequential adjustment of employment income
EIM42735 Director's undrawn remuneration lost in company's liquidation: adjustment of employment income
EIM42740 Director's undrawn remuneration lost in company's liquidation: adjustment of employment income: handling points

Salary sacrifice

EIM42750 What is a salary sacrifice?
EIM42752 Reason for salary sacrifice
EIM42753 Salary Sacrifice: how the changes to the employment contract are made
EIM42755 Income tax effects of a salary sacrifice
EIM42760 A summary of the conditions for a successful salary sacrifice
EIM42765 Conditions for successful salary sacrifice: timing
EIM42766 Conditions for successful salary sacrifice: entitlement to cash
EIM42767 Conditions for successful sacrifice: right to revert to original salary
EIM42769 Conditions for successful salary sacrifice: effectiveness of contractual arrangement
EIM42770 Conditions for successful salary sacrifice: implementation of contractual arrangement
EIM42771 Approval of scheme: employers and employees rights
EIM42772 Approval of scheme: before the scheme is set up and in operation
EIM42773 Approval of scheme: scheme set up and in operation
EIM42774 Salary sacrifice: guidance on IR Internet website
EIM42775 Contributions to an approved retirement benefit scheme: practical considerations
EIM42776 Salary sacrifice: is the sacrifice effective?
EIM42777 Salary sacrifice: other points to consider
EIM42780 Contributions to a registered pension scheme: income tax effects
EIM42785 Example of successful salary sacrifice: contributions to a registered pension scheme
EIM42786 Example of unsuccessful salary sacrifice: contributions to a registered pension scheme
EIM42790 Salary sacrifice: example of an unsuccessful sacrifice