Employee Benefits and Expenses - ATT comments

The ATT comments sent to HMRC on 9 September 2014 on Employee Benefits and Expenses.

The four submssions cover:

- Abolition of the £8,500 threshold for lower paid employment and form P9D

- Exemption for paid and reimbursed expenses

- Real time collection of tax on benefits in kind and expenses through Voluntary Payrolling.

- Trivial Benefits exemption.

Our submissions are available to view below in PDF format.

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