HMRC clearance on salary sacrifice

with No Comments

You can ask HMRC Clearances Team to confirm the tax and NICs implications of a salary sacrifice arrangement once it is in place. However, this is not a requirement.


HMRC would want to see:

  • evidence of the variation of terms and conditions (if there is a written contract)
  • payslips before and after the variation


This can be emailed to the HMRC Clearances Team at


Or sent in the post to


HMRC Clearances Team

Alexander House

21 Victoria Avenue



SS99 1BD