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Flexible benefits: New rules limit tax benefits

A change to the taxation of flexible benefits from 6 April 2017

New legislation came into force on 6 April 2017.

The effect of this legislation is that tax and National Insurance Contributions advantages where benefits are provided through arrangements under which the employee gives up the right to an amount of earnings in return for a benefit (optional remuneration arrangements) are largely withdrawn.

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This publication is intended for general guidance and represents our understanding of the relevant law and practice as at April 2017. Specific advice should be sought for specific cases. For more information see our terms & conditions


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