Salary sacrifice car scheme

Hi, We are running a Tusker salary sacrifice car scheme for employees and need to simply explain how employees pay tax back to HMRC and ideally how much. We don't want people to end up with an unexpected tax bill. Is there anywhere that has this information? Or a simple way of explaining it? For example, if the amount of income tax saving on the car was £74 per month is this what is needed to be paid to HMRC?

Hi crowe001,
For a taxable benefit amount to be paid by an employee it would need to be reported on P11d, you would also need to establish if OPRA applies.
Information on this can be found here:
Optional remuneration arrangements (480: Appendix 12)
This will advise which figure to use when calculating the taxable amount.
The benefit of salary sacrificing for a benefit is that the contract is in the companies name meaning it is only subject to class 1A national insurance so the employee will not pay any National Insurance on it.