Call for evidence on taxation of employee expenses

Close date: 10 July 2017

The Government has launched a call for evidence to improve its understanding of the use of income tax relief for employees' business expenses, including those that are not reimbursed by their employer. The Government's aims are to ensure that the rules work and to understand more about why claims for non-reimbursed expenses have increased, "given the significance of expenses to employers, employees and the tax system". The call for evidence focuses on three areas: current employer practice; current tax rules on employee expenses; and the future of employee expenses.
Consultation document: Taxation of employee expenses call for evidence