The 2017 Autumn statement The big news is:
Personal service companies
The government introduced new rules for work in the public sector in April 2017 effectively making the ultimate employer liable for failures to account for payroll taxes on workers operating through an intermediary (IR35). The government believes that this is increasing the proportion of workers subject to payroll taxes. It is now considering extending this to private sector workers. The government intends to consult before making any change and it expects its existing research on public sector reforms to be published in April 2018. Employment expenses
From April 2019 employers will no longer be required to check receipts when reimbursing employees for subsistence using HMRC scale rates. Currently scale rates can be paid but the employer still has to obtain receipts from employees to prove the money was expended, thus the use of scale rates does not relieve the employer of any record keeping burden. The existing concessionary accommodation and subsistence overseas scale rates will also be placed on a statutory basis.