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This area covers how to structure pay and benefits to minimise tax within an employment relationship, including salary, bonuses, pensions, and employee benefits. A solicitor practising this work drafts and reviews remuneration packages, salary sacrifice arrangements, and employee share schemes; advises on PAYE, NICs, and HMRC rules; negotiates with employers on terms and timing; and supports clients with disclosures and correspondence with their employer. It also considers how changes in law or policy affect remuneration and timing of payments.
