US Section 125 "Cafeteria" plan contributions taxable in UK?

IRS:
Contributions to a employer "Cafeteria" Section 125 plan in US are not considered taxable since contributions are not actually or constructively received by the participant.

UK HMRC question:
Are these US qualified tax-free benefits disqualified and taxable benefits in UK - i.e. in reporting US income on arising basis, do I include 125 plan contributions?

It sounds like you might have some salary sacrifice and some taxable benefits in kind in it's place.