Policy paper

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

This Tax Information and Impact Note is about the voluntary payrolling of benefits in kind and expenses.

Documents

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

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The measure will introduce primary legislation to allow HM Revenue and Customs to make changes to the PAYE Regulations to provide for voluntary payrolling of benefits in kind.

Updates to this page

Published 10 December 2014

Sign up for emails or print this page