Taxation of employee expenses call for evidence

20 March 2017

Seeking views on the current tax rules for employee expenses.

Taxation of employee expenses call for evidence

At Spring Budget 2017, the government confirmed the Autumn Statement announcement that a call for evidence would be published to better understand the use of the income tax relief for employees’ business expenses, including those that are not reimbursed by their employer.

The main objectives of the call for evidence are to understand:

  • if the current rules or their administration can be clearer and simpler
  • whether the tax rules for expenses are fit for purpose in the modern economy
  • why the cost to the exchequer of the tax relief for expenses which are not reimbursed has increased

The call for evidence is seeking views on:

  • current employer practice on employee expenses

  • current tax rules on employee expenses

  • the future of employee expenses

The government will use the information gathered from this call for evidence to inform potential future policy development. No decisions have been made about the issues set out in this document.



Verify your Comment

Previewing your Comment

This is only a preview. Your comment has not yet been posted.

Your comment could not be posted. Error type:
Your comment has been saved. Comments are moderated and will not appear until approved by the author. Post another comment

The letters and numbers you entered did not match the image. Please try again.

As a final step before posting your comment, enter the letters and numbers you see in the image below. This prevents automated programs from posting comments.

Having trouble reading this image? View an alternate.


Post a comment

Comments are moderated and will not appear until the author has approved them.