Policy paper

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.


Draft legislation: review of employee benefits and expenses

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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: employmentincome.policy@hmrc.gsi.gov.uk

Published 8 July 2015