Policy paper

Income Tax: benefits in kind for car data reporting requirements

This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.



A Statutory Instrument will be laid in December 2017 to amend the PAYE regulations, from April 2018, to provide for the reporting of company car information where employers are payrolling the car and car fuel benefits in kind.

The changes will state what information employers are required to report and how they will submit it to HM Revenue and Customs.

Published 21 December 2017