Tax efficient redirection of a one off payroll sum

[Somewhatfoolish]

Someone I know is having the company they work for sold and the vast majority of their moneyz is coming through an EMI initiative. However, there is also about 100k coming through payroll as a one off transaction bonus. They will be seeking professional advice on this cause they also have various other windfalls coming in that year but for a preview - Is there a cunning way to get the 100k in a non ridiculous rate of tax? The whole transaction bonus thing does seem kinda unfair but also free money so...

[markiii]

pension contributions?

[Happy Jim]

Salary sacrifice scheme that the company runs (assuming there is something worth buying)
Pensions going back 3 years

[Mr Overheads]

Happy Jim said:

Salary sacrifice scheme that the company runs (assuming there is something worth buying)
Pensions going back 3 years

50k end of March, 50k end of April (or taken to extrem, 50k 5th April, 50k 6th April