Simplifications to payroll and benefits

The government announced on the 16 January 2024 changes to remove some of the complexities of the tax system (tinyurl.com/hmrctaxsimpjan). Contained within this announcement are two areas which impact on those who are involved in employment tax matters.

Non-reimbursed expenses

HMRC plans to develop an online tool which will enable employees to claim the reimbursement of the tax relief on expenses in one place. HMRC states it has to deal with 1.1 million claims a year and people file them in a variety of ways – from paper forms to some sending claim forms online. So the idea is to bring this all into one place with the development of the online tool. HMRC states that further details will be provided later in the year but there is no suggestion as to when the tool will be launched.

This does seem a positive suggestion with people...