The Work-related Costs Scheme (WKR) lets employers offer certain allowances and benefits tax-free. In practice, though, the free space often fills up quickly. Does that mean your tax advantages are gone? Not at all. This guide shows how to use the WKR, even when you’re close to the limit.

In this guide:

• What the WKR is and how it works

• How to swap wage components (e.g. gross salary and holiday allowance)

• How gross–net exchange can still deliver tax advantages

• Examples of allowances that do not count towards the WKR

• Practical tips to create room without weakening your benefits package