Research and analysis

Qualitative research on employees' non-reimbursed expenses tax relief

This research explored employees’ understanding of the rules and process for claiming non-reimbursed employment expenses tax relief.

• From: HM Revenue & Customs
• Published: 29 October 2018

Documents

Qualitative Research on Employees' Non-reimbursed Expenses Tax Relief

Ref: HMRC Research report 507

PDF, 1.25 MB, 69 pages

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Details

At Autumn Statement 2016, the government announced that a call for evidence would be published to better understand the taxation of employment expenses. To complement the call for evidence, this qualitative research project aimed to provide HMRC with insight into how well employees understand the rules and the process for claiming tax relief on non-reimbursed expenses.

The research involved conducting 53 interviews and 2 mini-discussion groups (9 people in total) with customers who had made a claim in the 18 months before the fieldwork. Customers had submitted their claims in a range of different ways. They also varied according to the type of expenses they claimed for, the value of the claim and various demographic factors.

The findings of this report cover:

• levels of awareness of the types of expenses customers could claim for
• levels of understanding of what they would receive back from a claim
• awareness of how to go about submitting a claim
• views on the overall experience of doing so and how this might be improved

Published 29 October 2018