CONSULT.Outcome publishedConsultation · gov.uk
Employee benefits and expenses: abolition of the £8,500 threshold for lower paid employment and form P9D
This consultation seeks views on the abolition of the £8,500 threshold.
Last fetched 03 May 2026 · gov.uk
Detail
At Budget 2014 the government announced that it would consult on the abolition of the £8,500 threshold. The government believes that this threshold adds unnecessary complexity to the tax system and is consulting on who would be affected and how to mitigate the effects of abolition on vulnerable groups of employees.
Documents