For updates affecting this Division please see Part E0 Updates
Tax and NIC-effective engagement packages—understanding objectives
E4.1201 Tax and NIC effective engagement—overview
This division provides an introduction to some potential tax or NIC structuring which is available, legitimately, as part of an overall employee reward framework. It should be recognised that most aggressive employment tax planning or avoidance routes have now been proved by the courts not to work, (or at least, challenged strongly by HMRC). However the structuring of a well-designed employment package should mean that there is no need to
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