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

This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.

Last fetched 03 May 2026 · gov.uk
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At Budget 2014 the government announced that it would consult on introducing a voluntary system of payrolling for benefits in kind. The government believes that payrolling benefits in kind instead of submitting forms P11D can offer substantial administrative savings for some employers and wishes to create a system that will enable employers to do so if they wish. The government is consulting on the design and scope of a payrolling model and is also interested to hear from employers who are already payrolling benefits on an informal basis.

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