Employee benefits and expenses: Real-time collection of tax on benefits in kind and expenses through voluntary payrolling
- HM Treasury and HM Revenue & Customs
- Part of:
- Government response to the OTS review of the taxation of employee benefits and expenses and Personal tax reform
- First 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, 319KB, 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.
This consultation ran from
This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.
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.
Published: 18 June 2014
Updated: 10 December 2014
- Response document published.
- First published.