Annex 3 – additional benefits in kind fields likely to be required on Full Payment Submission returns
Information about the additional benefits in kind (BiKs) fields likely to be required on Full Payment Submission (FPS) returns.
Information about the additional benefits in kind (BiKs) fields likely to be required on Full Payment Submission (FPS) returns from April 2027.
The potential fields in this chapter represent some information that is currently collected on the P11D and P11D(b) forms. We are investigating enhancements to the Class 1A Adjustment fields for phase 1 benefits and, subject to engagement with stakeholders, we may introduce a small number of data items to ensure all relevant information is captured consistently and accurately, though these data items will reflect the information for phase 1 benefits. This will be confirmed once technical specifications are produced in autumn 2026.
Employers will only be required to complete the relevant field in relation to the benefits they have provided to their employees. For example, if no private medical insurance has been provided, employers will not be required to add any data to that section of the Full Payment Submission (FPS).
Make and model of car.
Date first registered.
CO2 emissions.
Zero emissions mileage.
Car identifier.
Amendment indicator.
Calculated price.
Price of accessories not included in the price of the car.
Capital contribution made by employee towards cost of car or accessories.
Amount paid by employee for private use of the car.
Date car was available from.
Cash equivalent of car.
Date car was available to.
Engine Size (CC) of Car.
Date free fuel provided.
Cash equivalent of fuel.
Date free fuel withdrawn.
Total Cash Equivalent or Relevant Amount of all Cars in Pay Period.
Total Cash Equivalent or Relevant Amount of all Cars Year to Date.
Total Cash Equivalent or Relevant Amount of all Fuel for all Cars in Pay Period.
Total Cash Equivalent or Relevant Amount of all Fuel for all Cars Year to Date.
Total Cash Equivalent or Relevant Amount of all Vans in Pay Period.
Total Cash Equivalent or Relevant Amount of all Vans Year to Date.
Total Cash Equivalent or Relevant Amount of all Fuel for all Vans in Pay Period.
Total Cash Equivalent or Relevant Amount of all Fuel for all Vans Year to Date.
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Total real time Class 1A National Insurance contributions due in Pay Period payrolled benefits in kind.
Total real time Class 1A National Insurance contributions amount Year to Date payrolled benefits in kind.
Class 1A Adjustment Box payrolled benefits in kind.