Where a van is provided under optional remuneration arrangements (salary sacrifice) (see E4.601B), the amount to be treated as earnings is the 'relevant amount' where the total forgone amount (for 2019/20 onwards, previously the amount forgone) is greater than the 'modified cash equivalent'. The total forgone amount is the amount forgone (see E4.601B) with respect to the benefit of the van plus any amount forgone with respect to any other benefit connected with the van (other than fuel and the provision of
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