Collection

Government response to the OTS review of the taxation of employee benefits and expenses

The government response to the Office of Tax Simplification review of the taxation of employee benefits and expenses.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

• From: HM Treasury and HM Revenue & Customs
• Published: 18 June 2014
• Last updated: 31 July 2014 — See all updates

In his 2014 Budget the Chancellor of the Exchequer announced that, in response to the recommendations of the OTS, the government would launch a package of four related consultations on employee benefits in kind and expenses alongside a longer term review of the tax treatment of travel and subsistence expenses, and a call for evidence on modern remuneration practices.

Documents

• Travel and subsistence review
  • 23 September 2015
  • Closed consultation
• Remuneration practices: call for evidence
  • 18 June 2014
  • Closed call for evidence
• Employee benefits and expenses: abolition of the £8,500 threshold for lower paid employment and form P9D
  • 10 December 2014
  • Consultation outcome
• Employee benefits and expenses: trivial benefits exemption
  • 10 December 2014
  • Consultation outcome
• Employee benefits and expenses: exemption for paid or reimbursed expenses
  • 10 December 2014
  • Consultation outcome
• Employee benefits and expenses: Real-time collection of tax on benefits in kind and expenses through voluntary payrolling
  • 10 December 2014
  • Consultation outcome
• Employee benefits in kind and expenses: an update
  • 21 August 2014
  • Guidance

Published 18 June 2014
Last updated 31 July 2014 + show all updates

1. 31 July 2014

   Added travel and subsistence review

2. 18 June 2014

   First published.