Consultation outcome

Employee benefits and expenses: Real-time collection of tax on benefits in kind and expenses through voluntary payrolling

• From: HM Revenue & Customs, HM Treasury, and The Rt Hon Baroness Nicky Morgan
• Published: 18 June 2014
• Last updated: 10 December 2014 — See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Download the full outcome

Employee Benefits and Expenses - Real-time collection of tax on benefits in kind and expenses through voluntary payrolling - Summary of responses

PDF, 319 KB, 15 pages

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Detail of outcome

The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted. The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

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Original consultation

Summary

This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.

This consultation ran from
18 June 2014 to 11:45pm on 9 September 2014

Consultation description

At Budget 2014 the government announced that it would consult on introducing a voluntary system of payrolling for benefits in kind. The government believes that payrolling benefits in kind instead of submitting forms P11D can offer substantial administrative savings for some employers and wishes to create a system that will enable employers to do so if they wish. The government is consulting on the design and scope of a payrolling model and is also interested to hear from employers who are already payrolling benefits on an informal basis.

Documents

Employee benefits and expenses: real time collection of tax on benefits in kind and expenses through voluntary payrolling

PDF, 165 KB, 29 pages

Published 18 June 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   Response document published.

2. 18 June 2014

   First published.