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Seeking views on the current tax rules for employee expenses.
This consultation ran from
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 practise 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.