HMRC to publish a list of benefits which they consider to be trivial, presumably with limits on the amounts.
HMRC to better publicise the guidance that it has available in relation to employee benefits and expenses, and improve the access and automatic links to relevant information - an issue that is relevant to several of the quick wins, specifically: - improving website guidance and cross-referencing generally, and keeping the “What’s New” pages up to date; - improved general guidance on dispensations and PSAs, including the availability of PSAs for overseas employees and non-domiciles; - raising awareness that there is a list of standard items and conditions that will always qualify for dispensations (which appears at COG907120), and also raising awareness and availability of the online process for applying for dispensations; - improving guidance regarding the operation of the OT tax code in relation to termination payments, and the timing for issuing a P45; and - raising awareness that it is possible to voluntarily use form P46(Car) when a car is replaced and complete this online.
HMRC to review the published list of employments where it is “customary” to get accommodation.
CIPP comment As identified in our joint survey with the AAT, if payrolling were a voluntary option, the impact on an employee’s tax affairs could be substantial. It leaves them exposed to the possibility of double taxation occurring if the employee moves between jobs and one employer payrolls benefits and the other does not. The CIPP and AAT both support this concern. However the CIPP does support the proposal that where voluntary payrolling of benefits is permitted that a P11D wouldn’t be required.
View the full OTS progress report to read which ‘quick wins’ will require further work before they can be put into effect.
Tax exemptions for medical expenditure
12 December 2013
The government has published their response to the consultation on the implementation of a tax exemption for employer funded occupational health interventions.
In response to the consultation, the government has decided that the exemption will be made available on medical treatments recommended by any employer-arranged occupational health service as well as by the new Health and Work Service.
The government has also published draft legislation for the tax exemption for a period of technical consultation. This consultation will be open until 4 February 2014.
The policy team will be reviewing the draft legislation and will publish a survey shortly if deemed necessary.
List 3 updated
24 December 2013
CIPP Policy News Journal
16/04/2014, Page 147 of 519
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