Simplification of exemptions for employee liabilities and indemnity insurance

Draft guidance on changes to tax rules where an employer funds costs or pays for legal indemnity insurance for employees for proceedings related to their employment from 2017 to 2018 tax year.



Draft updates to the Employment Income Manual (EIM) for the expected changes to Income Taxes (Earnings and Pensions) Act ITEPA 2003 from Finance Bill 2017.

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The guidance will be finalised and published in the EIM following Royal Assent of Finance Bill 2017.

Published 20 March 2017