Designing a tax-efficient remuneration package

1. Salary sacrifice and optional remuneration arrangements

1.1. When the rules apply

1.2. How the rules work

1.3. Exempt benefit

1.4. Transitional rules

1.5. Excluded exemptions

1.6. Special case exemptions

2. Putting a package together

3. Tax-advantaged benefits

3.1. Apprenticeship

3.2. Car parking

3.3. Childcare

3.4. Close companies

3.5. Cycle to work

3.6. Pensions and advice

3.7. Eye tests and spectacles

3.8. Health screening

3.9. Overnight expenses

3.10. Long service awards

3.11. Mobile phones

3.12. Outplacement counselling

3.13. Reporting

3.14. Season ticket loans

3.15. Share schemes

3.16. Staff parties

3.17. Staff suggestion schemes

3.18. Trivial benefits

3.19. Ultra low emission cars

3.20. Working from home

3.21. Workplace canteen

3.22. Work-related training