Consultation outcome

Employee benefits and expenses: exemption for paid or reimbursed expenses

• From: HM Revenue & Customs, HM Treasury and The Rt Hon Baroness Nicky Morgan
• 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

Read the full outcome

Employee Benefits and Expenses – exemption for paid or reimbursed expenses - Summary of responses

PDF, 307 KB, 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.

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Original consultation

Summary

Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.

This consultation ran from
3:45pm on 18 June 2014 to 11:45pm on 9 September 2014

Consultation description

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.

Documents

Employee benefits and expenses: exemption for paid or reimbursed expenses

PDF, 126 KB, 27 pages

Published 18 June 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   Response document published.

2. 18 June 2014

   First published.