SE42765 - Salary sacrifice: conditions for successful salary sacrifice - timing

Section 19(1)1 ICTA 1988

For a summary of the conditions that have to be met for a successful salary sacrifice see SE42760.

The first condition concerns the timing of the sacrifice. The potential future remuneration must be given up before it is treated as received for Schedule E assessment purposes. Once an emolument has become assessable under Schedule E later actions do not affect the amount assessable (see SE42705 onwards).

For details of when remuneration is treated as received for Schedule E purposes see SE42260.