HM Treasury has opened a consultation in order to determine if the current rules, or the administration of the rule around employee expenses, could be made clearer and simpler; whether the tax rules for expenses are fit for purpose in the modern economy and why the cost to the Exchequer of tax relief for expenses which are not reimbursed has increased.

The request calls for evidence on current employer practice in relation to employee expenses in order to develop future policy.

The consultation is open until 10 July 2017.

A copy of the consultation document can be found here.