Regulations laid for employee benefits and expenses simplification measures

04 January 2016

Regulations have been laid that will enable simplification measures to be enacted from 6 April 2016.

  • framework for employers to voluntarily payroll employee benefits and expenses,
  • removal of the £8,500 threshold and
  • introduction a general exemption for qualifying expenses.

The regulations for these measures have been made and laid and can be found through The Income Tax (Pay As You Earn) (Amendment No.4) Regulations 2015 and The Income Tax (Approved Expenses) Regulation 2015.

Guidance about the general exemption for qualifying expenses can be found online in the HMRC Employment Income Manual EIM30200 - Exemption for amounts which would otherwise be deductible.