From 6 April 2016, the dispensation regime (see ¶9159) was replaced with an exemption for reimbursed expenses and benefits. The exemption applies to expense payments and benefits in kind provided to employees where the employees would have been eligible for tax relief had they paid for the expenses themselves. Employers will also be able to reimburse employees at a scale rate rather than reimbursing the employee for the expense actually incurred. The exemption does not apply where the benefits or expenses are provided in connection with salary sacrifice arrangements.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.