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Taxation, work and welfare
Employee benefits and expenses
14 December 2012
On 15 November 2012 the OTS wrote to David Gauke, the Exchequer Secretary to the Treasury, proposing a further simplification review to start after Budget 2013 on employee benefits and expenses. The OTS also proposed further scoping of another project to start in 2013 – either HMRC penalties and administrative powers or partnership taxation. Following further scoping with HMRC the OTS Board decided not to undertake a review of penalties and administrative powers in our next set of reviews. We will continue to scope partnership taxation and publish more information in the New Year.
In his Autumn Statement on 5 December the Chancellor announced that the Government has asked the Office of Tax Simplification (OTS) to undertake a review of employee benefits and expenses, starting after the 2013 Budget.
On 10 December the Exchequer Secretary, David Gauke MP, formally replied to the OTS and agreed the terms of reference for the review.
- Letter from David Gauke, MP to the OTS: projects for 2013 (PDF 2.4MB)
- Employee benefits and expenses terms of reference (PDF 268KB)
The OTS invites comments and input into the review of employee benefits and expenses. Please send these to the following email address: OTS-Employee.Benefits@ots.gsi.gov.uk
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