Employee benefits and expenses: exemption for paid or reimbursed expenses
- HM Treasury and HM Revenue & Customs
- Part of:
- Government response to the OTS review of the taxation of employee benefits and expenses and Personal tax reform
- First published:
- 18 June 2014
- Last updated:
- 10 December 2014, see all updates
This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation has concluded
Download the full outcome
PDF, 307KB, 19 pages
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Detail of outcome
The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted. The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.
This consultation ran from
Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.
At Budget 2014 the government announced that it would consult on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for expenses paid or reimbursed by employers. The government believes that an exemption would be simpler, more transparent, consistent and easier to use for employers than the current system. This consultation will cover the design features of such an exemption and its administration.
Published: 18 June 2014
Updated: 10 December 2014
- Response document published.
- First published.