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 […]

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, […]