From a date as yet unspecified this month, employers will be able to print P45s on plain white A4 paper if they have successfully submitted the P45 (Part 1) online. The printed parts (1A, 2 and 3) should then be given to the departing employee. Regardless of electronic submission to Revenue & Customs, employers are not permitted to provide such information electronically to employees. Revenue & Customs has provided further guidance and clarification on the taxation of salary sacrifice arrangements. In this set of questions and answers, the Revenue explains why it does not require employer-provided childcare, workplace parking or employer-provided cycles and cycle safety equipment to be provided for a stipulated period for the benefit of a salary sacrifice arrangement to apply.
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