HMRC Consultation: Draft guidance: reform to workplace charging tax exemptions
Released 12 April 2018
HMRC have launched a technical consultation seeking comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
HMRC have published Draft guidance: reform to workplace charging tax exemptions setting out draft updates to their Employment Income Manual for the expected changes to the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 from Finance Bill 2018-19 which have retrospective effect from 6 April 2017. The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2018-19. The consultation closes at 11:45pm on 5 July 2018. Responses can be submitted by email to: email@example.com.