480(2016) Expenses and benefits tax guide

08 April 2016

An error has been identified in the 480 guide under Employer-Supported Childcare.

At Appendix 11 Employer-Supported Childcare, the basic rate of tax is still showing as the 2013-14 rate. We have informed HMRC and GOV.UK that this needs to be updated to reflect 2016-17 figures.

The 480 guide has however just been updated to reflect that the travel and subsistence rules changed from 6 April 2016 for workers providing their services through certain employment intermediaries (page 28).