Policy News Journal - 2015-16

therefore like to understand how well understood the rules are, and to what extent they are still relevant and appropriate today.

This call for evidence is intended to help the government understand:

 the complexities employers currently face;  who receives accommodation benefit and on what terms;  what, if any, simplification could be delivered; and  who may be impacted if steps were taken to make the system simpler and the treatment of employees in similar circumstances fairer.

The government will use the information gathered from this call for evidence when considering whether there is a case for making changes to deliver simplification in this area.

The CIPP Policy team will be responding to this call for evidence and has created a survey to gather your views. The Policy Team would be very grateful if you could spare around 20 minutes to complete this survey which will close on 22 January.

Regulations laid for employee benefits and expenses simplification measures 4 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 .

CIPP response to consultation on employer provided living accommodation 28 January 2016

The CIPP has submitted its response to the government’s consultation on employer provided living accommodation.

When setting out its consultation the government said that the world of work has changed significantly since the current rules on living accommodation were introduced. The population has become more mobile and the development of modern technology has meant that there are increased options for mobile working, and employees have more freedom and flexibility to choose when and where they work.

The government is seeking to understand what impact this change has had on the provision of accommodation by employers and the reason why it is provided.

An electronic survey was issued to CIPP members. The number of employers offering living accommodation is more limited and as a consequence we received 16 replies to the survey which form the basis of the response.

Summary of key findings

CIPP Policy News Journal

25/04/2016, Page 152 of 453

Made with FlippingBook - Online magazine maker