The consultation will be a two stage process. During the first stage, which closes in October 2014, the Government invites views on various matters including:
- the commercial realities of travel and subsistence expenses;
- the circumstances in which employers pay such expenses;
- how tax influences those decisions; and
- what sort of payments should qualify for tax relief, who they need to be paid by, to whom and in what manner.
The second stage of the consultation will start in Winter 2014 and close in Spring 2015. During that stage, a working group will assist with producing a set of principles for a new tax regime based on the findings from the first stage of the consultation process. The Government has pointed out that this is a long term piece of work and it has no plans to legislate or make any changes to the present regime in the current parliament.
If you would like to take part in the consultation, you can find out more information by clicking here.