HMRC consult on taxing employee expenses

HMRC has opened a consultation to better understand the use of the income tax relief for employees’ business expenses, including those that are not reimbursed by their employer.

The main objectives of the call for evidence are to understand:

if the current rules or their administration can be clearer and simpler
whether the tax rules for expenses are fit for purpose in the modern economy
why the cost to the exchequer of the tax relief for expenses which are not reimbursed has increased

HMRC would like to hear views on:

current employer practise on employee expenses
current tax rules on employee expenses
the future of employee expenses

The government will use the information gathered from this call for evidence to inform potential future policy development. The consultation closes on 12 June 2017.  More details can be found at