Collection

Taxable benefits in kind and expenses payments statistics

These statistics provide information about the taxable benefits in kind paid by employers, including the number of recipients, the taxable value of the benefits, and tax and National Insurance contribution liabilities.

There are a wide range of benefits in kind received by employees, most of which are taxable, though there are some statutory exemptions.

Note: this set of tables was previously entitled ‘Expenses and Benefits’. The change of name reflects changes which reduce the number of expense types reported in the tables.

Correction since June 2018 publication

The provisional 2016-17 tax liability estimates in Table 4-5 (“Time series of recipients and amounts of taxable benefits”) have been corrected since the June 2018 publication. This was due to an error in the program which produces the statistics. This correction does not have an impact on other tables.

Previous years

The time series in Table 4-5 (“Time series of recipients and amounts of taxable benefits”) contains revisions to past data. Previous editions of these published statistics can be found on the National Archives website and these have not been updated. If you require updated tables from previous editions, please contact the relevant statistician whose details are provided within the publication.

Release schedule and future developments

The next release for these tables is due to be published in June 2019 covering years until 2017 to 2018.

From April 2016 the requirement to report benefits in kind on the P11D form has been removed for those employers who deduct the tax due on those benefits in kind directly from payroll. Employers who payroll company cars will have to report details as part of their regular Pay As You Earn (PAYE) returns on Real Time Information (RTI) with effect from April 2018. We may need to review the extent and scope of the breakdowns provided in this series in future releases.

User engagement

HMRC is committed to providing impartial quality statistics that meet user needs. HMRC encourages users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced. If you would like to provide feedback on these statistics please contact the relevant statistician whose details are provided in the publication.

Statistics

Review of methodology and format

Quality Report

  1. Quality report: benefits in kind National Statistics

Supplementary Tables

Historic and current values for the official rate of interest, used to calculate the taxable benefit for beneficial loans, can be found here.

  1. Company car tax rules: 2013 to 2020
  2. Company car tax rules: 2002 to 2013
  3. Company car tax rules: 1987 to 2002
  4. Fuel scale charges: 2003 to 2017
  5. Fuel scale charges: 1987 to 2003
Published 9 July 2013
Last updated 23 July 2018 + show all updates
  1. The provisional 2016-17 tax liability estimates in Table 4-5 have been corrected since the June 2018 publication. This correction does not have an impact on other tables.
  2. Updated with new data for the 2015 to 2016 tax year.
  3. Updated to reflect a revision to the Taxable Benefits in Kind statistics published on 30 June 2017.
  4. Updated tables to reflect data for 2014 to 2015.
  5. Updated tables to reflect data for 2013 to 2014.
  6. Uploaded a new version of one table (changing one footnote) and added some information on previous editions of these statistics.
  7. Future publication date revised to August 2015
  8. Added further pages to the Supplementary tables section.
  9. First published.