Consultation on employee benefits and expenses

Close date: 9 September 2014

In response to the Office of Tax Simplification review of employee benefits and expenses, the Government consults on four simplifications to the administration of employee benefits in kind and expenses: the abolition of the £8,500 threshold for benefits in kind, which prevents employees earnings below this amount annually from being taxed on certain benefits in kind; the introduction of a statutory definition of a trivial benefit in kind; the introduction of voluntary payrolling of benefits in kind; and the replacement of the dispensation regime with an exemption for qualifying expenses that are paid or reimbursed by employers.

Consultation document: Abolition of the £8,500 threshold for lower paid employment and form P9D
Consultation outcome: Abolition of the £8,500 threshold - Summary of responses

Consultation document: Trivial benefits exemption
Consultation outcome: Introducing a statutory exemption for trivial benefits in kind - Summary of responses

Consultation document: Real time collection of tax on benefits in kind and expenses through voluntary payrolling
Consultation outcome: Real-time collection of tax on benefits in kind and expenses through voluntary payrolling - Summary of responses

Consultation document: Exemption for paid or reimbursed expenses
Consultation outcome: Exemption for paid or reimbursed expenses - Summary of responses