ATT urges Treasury to re-focus review towards un-reimbursed costs

The Treasury should focus on ensuring that employees can more easily claim the tax relief due to them on un-reimbursed expenses the Association of Tax Technicians (ATT) said in its response to the Treasury’s call for evidence.

Employees can seek tax relief from HMRC on allowable expenses such as business mileage or subscriptions that have not been reimbursed by their employers.

The ATT suggests that the Treasury’s concern about the rising cost of such claims may reflect a reluctance on behalf of employers to reimburse expenses in the face of economic constraints or simply that more employees are becoming aware of the process. The ATT considers that the priority is to ensure that employees can claim tax relief for allowable costs incurred in the performance of their duties simply and efficiently.

Michael Steed co-chair of the ATT’s technical steering group said: ‘We would like to...