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 contributions liabilities on them.

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.

February 2018 revision

The Taxable Benefits in Kind statistics published on 30 June 2017 have been revised following the discovery of incorrect figures in two tables:

  • Recipients, taxable amount and income tax and NIC liability;
  • Time series of recipients and amounts of taxable benefits

Headline figures were not affected. Further details of the revisions are provided in the revised commentary.

Previous years

The time series of taxable benefits in the latest publication (table “Time series of recipients and amounts of taxable benefits”) contains revisions to past data. However, 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 2018 covering years until 2016 to 2017.

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. For figures in next year’s publication which relate to tax year 2016 to 2017 we plan to produce estimates to replace the reduction in available data resulting from these changes. 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

    • Official 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: 2005 to 2019

    • Official Statistics
  2. Company car tax rules: 2002 to 2005

    • Official Statistics
  3. Company car tax rules: 1987 to 2002

    • Official Statistics
  4. Fuel scale charges: 2003 to 2017

    • Official Statistics
  5. Fuel scale charges: 1987 to 2003

    • Official Statistics
Published 9 July 2013
Last updated 15 February 2018 + show all updates
  1. Updated to reflect a revision to the Taxable Benefits in Kind statistics published on 30 June 2017.
  2. Updated tables to reflect data for 2014 to 2015.
  3. Updated tables to reflect data for 2013 to 2014.
  4. Uploaded a new version of one table (changing one footnote) and added some information on previous editions of these statistics.
  5. Future publication date revised to August 2015
  6. Added further pages to the Supplementary tables section.
  7. First published.