Taxable benefits in kind and expenses payments statistics
These statistics provide information about the taxable benefits in kind paid by employers, including the number of recipients, the taxable value of the benefits, and Income Tax and National Insurance contribution liabilities.
2024 Statistics
The June 2023 publication contains a series of tables about the company cars provided as benefits in kind to employees by employers. These tables show the number of recipients of such benefits, the taxable value of the benefits and the Income Tax and National Insurance contributions (NIC) liabilities on them. Breakdowns are provided by income level and geographical region of the recipient and by the Carbon Dioxide (CO2) emission level and fuel type of the vehicle.
Company car statistics are provided for 2021 to 2022 alongside earlier years. Provisional information for 2022 to 2023 has also been included in this publication.
2023 Statistics
The June 2023 publication contains a series of tables about the company cars provided as benefits in kind to employees by employers. These tables show the number of recipients of such benefits, the taxable value of the benefits and the Income Tax and National Insurance contributions (NIC) liabilities on them. Breakdowns are provided by income level and geographical region of the recipient and by the Carbon Dioxide (CO2) emission level and fuel type of the vehicle.
Company car statistics are provided for 2020 to 2021 alongside earlier years. Provisional information for 2021 to 2022 has also been included in this publication.
2022 Statistics
The September 2022 publication contains a series of tables about the company cars provided as benefits in kind to employees by employers. These tables show the number of recipients of such benefits, the taxable value of the benefits and the Income Tax and National Insurance contributions (NIC) liabilities on them. Breakdowns are provided by income level and geographical region of the recipient and by the Carbon Dioxide (CO2) emission level and fuel type of the vehicle.
Company car statistics are provided for 2019 to 2020 alongside earlier years. Provisional information for 2020 to 2021 has also been included in this publication.
2021 statistics
Company car statistics are provided for 2018 to 2019 alongside earlier years. Provisional information for 2019 to 2020 has also been included in this publication.
2020 statistics
Company car statistics are provided for 2017 to 2018 alongside earlier years. Provisional information for 2018 to 2019 has also been included in this publication.
Other information
Previous versions of this publication covered the full range of taxable benefits in kind, based on information provided to HMRC by employers through P11D forms.
As of April 2016, employers who register for voluntary payrolling of benefits in kind no longer have to report them to HMRC on P11D forms. Where the benefit in question is a company car it still has to be reported to HMRC in Real-Time Information (RTI) submissions, but there is no corresponding reporting obligation for other benefits in kind. In the 2019 publication we advised users that the growing incompleteness in the data caused by voluntary payrolling was affecting the viability of this series of statistics.
After a review we have concluded that from 2020 this publication should report only company cars, in respect of which a full reporting requirement to HMRC still exists.
Statistics for previous years can be found on the National Archives website.
Updates to this page
Published 9 July 2013Last updated 27 June 2024 + show all updates
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June 2024 statistics added.
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June 2023 statistics added.
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Page updated to include information about current HMRC public consultation on our statistical publications.
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September 2022 statistics added.
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Updated the collection with new statistics for tax years 2018 to 2019 and 2019 to 2020.
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Updated to include 2020 publication
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Tables have been updated to reflect data for the 2016 to 2017 tax year. Some older links (including a methodology review and certain supplementary tables) have been removed.
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The provisional 2016-17 tax liability estimates in Table 4-5 have been corrected since the June 2018 publication. This correction does not have an impact on other tables.
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Updated with new data for the 2015 to 2016 tax year.
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Updated to reflect a revision to the Taxable Benefits in Kind statistics published on 30 June 2017.
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Updated tables to reflect data for 2014 to 2015.
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Updated tables to reflect data for 2013 to 2014.
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Uploaded a new version of one table (changing one footnote) and added some information on previous editions of these statistics.
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Future publication date revised to August 2015
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Added further pages to the Supplementary tables section.
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First published.