Draft legislation: review of employee benefits and expenses
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.
PDF, 777KB, 31 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
The regulations that set out the statutory framework for payrolling Benefits in Kind (BiKs) have been extended to include all BiKs other than accommodation, beneficial loans and credit tokens and vouchers. The additional reporting requirements for employers payrolling cars will be introduced from April 2017.
Any comments on the drafts should be sent to: email@example.com