Policy paper

Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates

This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates

HTML

Draft legislation

PDF, 42.9 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory notes

PDF, 146 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The administrative process is simplified for benchmark scale rates by abolishing the receipt checking requirement and also places the overseas scales rates onto a statutory basis as announced at Autumn Budget.

Published 6 July 2018