vouchers and credit cards living accommodation interest free and low interest (beneficial) loans.
If you are already payrolling these benefits you can continue to do so but you must still report them on a P11D.
You will need to align your payroll software and register to payroll using the new service by 5 April 2016. You won’t be able to register after this date for the 2016 to 2017 tax year as HMRC can’t process changes in-year. To avoid being sent multiple tax codes for your employees you need to register before the annual coding process which usually starts around 21 December.
If you don’t register the benefits and expenses you’ll have to report them on a P11D. From the 2016 to 2017 tax year HMRC will no longer accept informal reports of employee benefits, sometimes referred to as lists.
All payrolled benefits and expenses need to be included when you report your payroll information in a Full Payment Submission .
P11D (b) forms must still be completed, including the total benefits and expenses provided, whether or not they’ve been put through your payroll. However, if you payroll car and car fuel benefit you mustn’t complete P46 (Car) forms as you’re deducting the tax due on these benefits at source.
Using the online service
You can: choose which benefits and expenses you want to include in the payroll for the following tax year add or remove benefits and expenses exclude employees who receive benefits or expenses but don’t want them payrolled - for these employees you must continue to report the benefit or expense on a P11D Section M on the P11D is used to report other items. For payrolling this needs to be treated with an all or nothing approach - you must either payroll all items that usually fall within Section M or none. Income Tax paid but not deducted from a director’s remuneration needs to be selected and payrolled as a stand-alone benefit within the PBIK service.
When you register HMRC will automatically:
identify which of your employees have the selected benefits or expenses in their tax code remove the selected benefit or expense and issue an amended tax code.
You only need to register to payroll each benefit once – unless you remove the benefit your registration will be carried forward every year. Once the tax year has started you must continue to payroll the benefit or expense you’ve registered for the whole tax year or for as long as you provide it.
To use the service you’ll need your Government Gateway ID.
Access to the online service and what to do if you currently use the informal payrolling process can be found on GOV.UK .
CIPP survey – HMT Travel and Subsistence: discussion paper 30 October 2015
HM Treasury (HMT) published the Travel and Subsistence: discussion paper on 23 September to gather views that will go towards formulating proposals for change to the current Travel and Subsistence (T&S) rules. The discussion paper will close to responses on 16 December 2015. The CIPP policy team have put together a survey to gather your answers, thoughts and experiences on questions taken from the discussion paper that go to the heart of your views of the current rules that govern travel and subsistence and the issues raised within the discussion paper. Your responses will feed into the written response that the CIPP will submit to HMT by 16 December. Responses to this discussion document will inform the policy development process and the detail of any proposed reform will be subject to full consultation at a later date. This discussion paper:
CIPP Policy News Journal
25/04/2016, Page 145 of 453
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