Research and analysis

Review of employee benefits and expenses: final report

The Office of Tax Simplification has published their third and final report on the review of employee benefits and expenses.



This third and final report from the OTS on employee benefits and expenses covers accommodation benefits, termination payments and a variety of smaller topics. This publication also includes an update from HMRC on progress on the OTS’s ‘quick wins’.

Read the second report published in January 2014.

Read the interim report published in August 2013.