Salary sacrifice schemes and flexible benefits will not be affected by the Inland Revenue's recently published guidelines surrounding tax avoidance after the initial consultation stated that all employment products would be included in new disclosure rules.
The Revenue's September note said: "In the context of employment products this [need not to disclose everyday advice] would include the provision of flexible benefits, such as where employees forgo salary in return for a car or are provided with childcare vouchers; and salary sacrifice schemes for PCs, cars, childcare vouchers or pensions."