Overview of Remuneration Strategies

Employee Benefit Trusts

When
No timing restraints

Effect

• Places discretionary cash bonuses into trust for named individuals
• No Income Tax or NIC on creation of trusts
• Deductible against taxable profits depending on strategy used
• Value of trust outside of estate for IHT purposes

Use
Remuneration planning - suitable for discretionary bonus pools in excess of £100,000.

< View all strategies