Expenses and benefits changes: draft legislation and consultation responses published

10 December 2014


The Autumn Statement confirmed the Government response to four major consultation exercises conducted during the summer, covering voluntary payrolling, abolition of the £8,500 threshold, and exemptions for trivial benefits and reimbursed expenses. Now the detail of that response has been issued in the form of draft legislation and responses to the consultations.

The HMRC have published the draft legislation on the four consultations, as well as associated Tax Information and Impact Notes (TIINs). You can find the links to all of them by visiting the HM Treasury website here.

The reports on the various consultations are at: