Finance Act 2015 - Employee tax

£8,500 earnings threshold: threshold for taxing most benefits in kind removed except for ministers of religion, from 6 April 2016.

Board and lodging provided to carers: exemption from 6 April 2016.

Expenses and benefits: dispensation regime replaced by an exemption for deductible expenses and benefits, from 6 April 2016.

‘Payrolling’ of benefits in kind: HMRC given powers to make regulations, from Royal Assent.

Car benefits: charges increased for 2017/18 and for 2019/19 onwards (diesel cars for 2015/16 onwards).

Zero-emission company vans: benefit charge (currently nil) to increase in stages from 6 April 2015.

Pensions flexibility: increased flexibility for annuity payments on the death of a pension scheme member, from 6 April 2015.

Armed forces early departure scheme: lump sums exempt from income tax (and, by corresponding statutory instrument, from national insurance contributions) from 1 April 2015.

Disguised investment management fees: anti-avoidance legislation from 6 April 2015.