Benefits in Kind – what’s the current position? ; The basic position is that taxable benefits and expenses must be reported to HMRC on Forms P11D and P11D(b) by 6 July following the end of the tax year. Using information reported on the P11D, the employee pays the associated income tax through self-assessment, or HMRC collect it through an adjustment to the employee’s PAYE code. The employer must pay the associated Class 1A NIC to HMRC by 19 July following the end of the tax year, or 22 Ju...
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How to register for payrolling benefits and expenses If... the payrolling employees taxable benefits and expenses online... Using the online service for payrolling benefits and expenses...
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The reporting of benefits in kind (BiK) has transformed over the past few years. Gone are the days of paper based P11Ds, having been replaced by online reporting and the option of 'payrolling' BiKs through payroll systems. On 16 January 2024, the government announced a package of measures to support its ambition to simplify and modernise the tax system, using the efficiencies of digital service to drive public sector productivity and to make the tax system simpler and fairer. One of the measures...