Policy paper

Extending the real time collection of tax on benefits in kind: voluntary payrolling

This tax information and impact note applies to employers, employees, payroll providers and payroll software providers and will enable the voluntary payrolling of non-cash vouchers and credit tokens.



This measure enables the payrolling of non-cash vouchers and credit tokens helps to reduce both the employers’ reporting obligations to HM Revenue and Customs and the risk of incorrect tax being deducted.

Published 16 March 2016