The name of the sub-group will be the Benefits & Expenses Sub-group
of the Employer Consultation Forum (“The Sub-group”).
The Sub-group will be HMRC’s principal consultation forum for employers
and their intermediaries on broad benefits & expenses policy issues.
The Sub-group will be an effective forum for:
HMRC to discuss, explain and explore the implications of policy changes
concerning the taxation of employment income and related matters that
may impact directly and indirectly on employers.
To act as a confidential sounding board for proposed policy initiatives
as directed by Treasury Ministers.
Employers and other representative bodies to raise and discuss issues,
problems or concerns about policy initiatives and policy changes.
Discussion of issues of a practical nature, arising in the benefits
and expenses area, with a view to resolving any problems/burdens as
efficiently as possible.
Other Government Departments may be invited when their potential changes
to products and processes are identified as having an impact on employers’
payroll operations and end of year procedures
Minutes of Sub-group meetings will be made available to members of the
Sub-group.
Agenda items will be compiled by the secretary of the Sub-group from
suggestions by both internal HMRC and external representatives. AOB items
should normally be suggested a week in advance of each meeting.
The sub group will be chaired by the Transport and Childcare Policy Adviser
in PAYE & NICs Benefits, Expenses and Income team.
The Sub-group will include one member representing each of the following
organisations:
British Computer Society
Association of Chartered and Certified Accountants
Chartered Institute of Taxation
Confederation of British Industry
Institute of Chartered Accountants of England & Wales
Institute of Payroll Professionals
It will also include representatives of the PAYE & NICs Benefits,
Expenses and Income team other than the chair as appropriate.
The Sub-group will be made up of nominees of employers’ and intermediaries’
representative organisations.
The Sub-group will meet when it is considered to be appropriate by the members.
Any of the members can call a meeting. If appropriate the Sub-group will
discuss and decide on issues by e-mail between formal meetings. Exceptionally
additional meetings may be called at short notice to discuss matters of
urgency.
The minutes, terms of reference and a list of representatives and the
groups they represent will be published on the Internet. The minutes may
need to be edited for publication to exclude items of a confidential nature
(eg ‘proposed policy initiatives as directed by Treasury Ministers’).
The Secretary of the Subgroup will liaise with Secretary of Employers’
Consultation Forum to ensure issues are discussed in the most suitable format,
and thus to avoid duplication.
Action points will be recorded by the Secretary, and representatives
will be advised of progress by e-mail between meetings.
