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HMRC has amended its guidance on salary sacrifice arrangements
to confirm that they are not incompatible with the requirements of
auto enrolment. Therefore, an individual in a salary sacrifice
arrangement can opt out of that arrangement and receive the higher
contributions as salary without it being considered to be a breach
of the salary sacrifice requirements.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
