Policy paper

Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates

This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates

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Draft legislation

PDF, 42.9 KB, 2 pages

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Explanatory notes

PDF, 146 KB, 3 pages

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Details

The administrative process is simplified for benchmark scale rates by abolishing the receipt checking requirement and also places the overseas scales rates onto a statutory basis as announced at Autumn Budget.

Published 6 July 2018