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 hmrc.southendteam@hmrc.gsi.gov.uk.

 

Or sent in the post to

 

HMRC Clearances Team

Alexander House

21 Victoria Avenue

Southend-on-Sea

Essex

SS99 1BD