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Posted Wed, 21 Feb 2024 15:59:03 GMT by
Information in contains the section. Work out your threshold income. which says "Add any reduction of employment income for pension provision through any relevant salary sacrifice arrangements made after 8 July 2015." However it does not define what this means clearly enough for me. My question is: I have had a continuous salary sacrifice arrangement that started before 8th July 2015. I have not left or rejoined it during this time. However the percentage that I have contributed has varied over this time. From my point of view my arrangement has not changed in any way other than the percentage sacrificed. Is the view of HMRC that this is a continuous salary sacrifice arrangement or that a new arrangement is in force every time the percentage changes? Any references?
Posted Thu, 22 Feb 2024 09:39:56 GMT by HMRC Admin 25
Hi stephen le pla,
This would be a continuous arrangement as it is still the same source and has not ended.
You will therefore take the amount of salary sacrifice for the tax year that you are working out.
Thank you. 

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