Autumn Statement 2016: Employee business expenses

Given the changes to remove employer dispensations or to record genuine business expenses on form P11D, the Government has announced that there will be a call for evidence at Budget 2017 to support claims for income tax relief, including expenses not reimbursed by employers.

The Government will also look at how benefits in kind are valued for tax purposes and will publish a consultation on employer-provided living accommodation, together with a call for evidence on the valuation of all other benefits in kind at the time of the Budget 2017.