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

Waivers of remuneration

EIM42705Waivers: overview
EIM42710Waivers: more detail
EIM42715Waivers: application of income
EIM42720Example of waiver of salary
EIM42725Example of waiver of a bonus

Director's remuneration points

EIM42730Disallowance of director's remuneration for corporation tax purposes: consequential adjustment of employment income
EIM42735Director's undrawn remuneration lost in company's liquidation: adjustment of employment income
EIM42740Director's undrawn remuneration lost in company's liquidation: adjustment of employment income: handling points

Salary sacrifice

EIM42750What is a salary sacrifice?
EIM42752Reason for salary sacrifice
EIM42755Income tax effects of a salary sacrifice
EIM42760A summary of the conditions for a successful salary sacrifice
EIM42765Conditions for successful salary sacrifice: timing
EIM42766Conditions for successful salary sacrifice: entitlement to cash
EIM42767Conditions for successful sacrifice: right to revert to original salary
EIM42769Conditions for successful salary sacrifice: effectiveness of contractual arrangement
EIM42770Conditions for successful salary sacrifice: implementation of contractual arrangement
EIM42771Approval of scheme: employers and employees rights
EIM42772Approval of scheme: before the scheme is set up and in operation
EIM42773Approval of scheme: scheme set up and in operation
EIM42774Salary sacrifice: guidance on IR Internet website
EIM42775Contributions to an approved retirement benefit scheme: practical considerations
EIM42776Salary sacrifice: is the sacrifice effective?
EIM42780Contributions to a registered pension scheme: income tax effects
EIM42785Example of successful salary sacrifice: contributions to a registered pension scheme
EIM42786Example of unsuccessful salary sacrifice: contributions to a registered pension scheme
EIM42790Salary sacrifice: example of an unsuccessful sacrifice