Policy paper
Income Tax: benefits in kind for car data reporting requirements
This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.
Documents
Details
A Statutory Instrument will be laid in December 2017 to amend the PAYE regulations, from April 2018, to provide for the reporting of company car information where employers are payrolling the car and car fuel benefits in kind.
The changes will state what information employers are required to report and how they will submit it to HM Revenue and Customs.
Updates to this page
Published 21 December 2017