HMRC reviews employee expenses


HMRC are currently reviewing the rules on income tax relief for employees’ business expenses, including those that are not reimbursed by their employer as part of their open consultation.

The main aim of the review is to understand whether the current rules and their administration can be clearer and simpler.

As part of the open consultation, HMRC would like to hear views on current employer practice on employee expenses, current tax rules on employee expenses and the future of employee expenses.