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As part of the process of replacing a number of Extra-Statutory Concessions (ESCs) with specific statutory tax exemptions, ESC A61 Clergymen’s heating and lighting etc expenses has now been included in the Income Tax (Earnings and Pensions) Act 2003 as sections 290A and 290B.

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Taxation of Travel Expenses - Benchmark scale rates for day subsistence

In Revenue & Customs Brief 24/09, HMRC introduced, from 6 April 2009, an advisory system of benchmark scale rates that employers with dispensations may use without having to agree specific scale rates after conducting a detailed sampling exercise. The new arrangement applies initially to employers who are applying for their first dispensation or renewing a dispensation.

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UK flagEmployees needing to claim tax relief for the provision of business-related expenses received during the 2007/08 tax year may do so by completing form P87 Tax relief for expenses of employment year ended 5 April 2008.

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