Employment Tax Technical Updates

Apr
07

Changes to the rules regarding subsistence allowances

From April 2016 P11D dispensation agreements will be abolished and replaced with new rules based on statutory exemptions for business expenses paid/reimbursed that have been necessarily incurred in the performance of the duties of the employment. As a result of this change, where employers wish to pay subsistence expenses using so-called ‘scale rate’ payments (sometimes […]

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Apr
07

Councillors’ Expenses

Councillors’ Expenses – Latest Position 4 April 2016 Further to the Alert we sent  on 8 March 2016 regarding the moratorium from HMRC in respect of its review of the retrospective tax/NICs position of home to work travelling expenses claimed by councillors, we have set out below the latest position as we understand it. First, […]

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