questionText: To ask the Chancellor of the Exchequer, what guidance HM Revenue and Customs has issued to employers on the legality and tax treatment of schemes known as grocery salary sacrifice schemes; what steps have they taken to ensure such schemes are structured to comply with existing income tax and National Insurance contribution rules; and whether they plan to issue any further clarification or guidance on the matter.
answerText: HM Revenue and Customs (HMRC) publishes guidance on the tax treatment of salary sacrifice arrangements, including the optional remuneration arrangements rules in the Income Tax (Earnings and Pensions) Act 2003. Where arrangements are marketed as providing...
heading: Payroll Deduction Scheme: Taxation