In his Autumn Statement 2016, the Chancellor announced the following measures of interest to employers and employees.

Termination payments

Employee expenses

Salary sacrifice

Benefits In Kind (BIK)

Company cars

Fuel benefit and van benefit charges

Rates are set for 2017/18, increasing over 2016/17 as follows:

  2016-17 2017-18
Car fuel benefit charge multiplier £22,200 £22,600
Van fuel benefit charge £598 £610
Van benefit charge £3,170 £3,230

Employee Shareholder Status

Simplifying PAYE Settlement Agreement (PSA) process

Personal Service Companies (PSC) and IR35 changes

Changes to 'Off-Payroll Working rules' for the public sector were originally proposed in a HMRC consultation in May 2016. The government confirms that from April 2017, where a PSC provide services to the public sector: 

 

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