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This month’s exclusive Accountancy Daily CPD module will look at the background to recent changes on optional remuneration arrangements (OpRA), the new rules, issues regarding cars to identify the impact on existing and new schemes and issues for employers to consider
OpRa is essentially a renaming of salary sacrifice arrangements where an employee’s entitlement to cash pay is reduced, usually in exchange for a non-cash benefit.
Completing this module will enable you to:
- Understand the background to recent changes to understand the reasons for the new rules;
- Explain the new rules;
- Identify issues regarding cars to identify the impact on existing and new schemes; and
- Identify issues for employers to consider existing and future options.
The courses lecturer is Cath Hall MA, FCA. Cath is a professional trainer and is involved with a variety of professional organisations as an examiner and moderator of professional exams, including the ICAEW. Before moving into training, she worked at the corporate tax division of Arthur Andersen from 1990 to 1996.
This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.
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