Consultation outcome

Employee benefits and expenses: trivial benefits exemption

From:
HM Revenue & Customs, HM Treasury and 皇冠体育app Rt Hon Baroness Nicky Morgan
Published
18 June 2014
Last updated
10 December 2014 鈥� See all updates
This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation has concluded

Read the full outcome

PDF, 291 KB, 17 pages

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Detail of outcome

皇冠体育app response document sets out the government鈥檚 response to the consultation document published below. 皇冠体育app responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted. 皇冠体育app government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

Original consultation

Summary

This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.

This consultation ran from
to

Consultation description

At Budget 2014 the government announced that it would consult on introducing a statutory exemption for trivial benefits in kind. 皇冠体育app government believes that a clear and simple statutory exemption will make administering such benefits substantially easier for employers. 皇冠体育app government will therefore consult on the design of such an exemption.

Documents

PDF, 104 KB, 17 pages

Updates to this page

Published 18 June 2014
Last updated 10 December 2014 show all updates

  1. Response document published.

  2. First published.

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