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P11D £8,500 earnings threshold to be removed

Autumn Statement

3 December 2014

Mark Groom, tax partner at Deloitte, comments on today’s confirmation from the government that the £8,500 P11D earnings threshold will be removed from 6 April 2015.  

“Removing the threshold will simplify reporting as a single Form P11D can be used to report all taxable benefits.  The new proposal will be fairer in many circumstances but will leave a small number of lower paid employees worse off, although the Government said that care workers and ministers of religion would be exempt from the impact of this proposal.

“Some lower paid workers will be worse off as they will now need to pay tax on certain benefits. For example, where their combined earnings for more than one job exceed the personal allowance and they receive benefits which will now be subject to tax.  However, that is arguably a fair outcome, at least compared with someone with the same earnings with only one job who would be in the same position.”

Visit our dedicated Autumn Statement website.


Notes to editors

About Deloitte

In this press release references to Deloitte are references to Deloitte LLP, which is among the country's leading professional services firms.

Deloitte LLP is the United Kingdom member firm of Deloitte Touche Tohmatsu Limited (“DTTL”), a UK private company limited by guarantee, whose member firms are legally separate and independent entities. Please see for a detailed description of the legal structure of DTTL and its member firms.

The information contained in this press release is correct at the time of going to press.

For more information, please visit

Member of Deloitte Touche Tohmatsu Limited.

Laura Parsons
Deloitte LLP
+44 (0) 20 7303 0885
+44 (0) 78 2695 2940

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