Policy paper

Real time collection of tax on benefits in kind and expenses through voluntary payrolling

This Tax Information and Impact Note is about the voluntary payrolling of benefits in kind and expenses.

Documents

Real time collection of tax on benefits in kind and expenses through voluntary payrolling

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Details

The measure will introduce primary legislation to allow HM Revenue and Customs to make changes to the PAYE Regulations to provide for voluntary payrolling of benefits in kind.

Published 10 December 2014