HMRC is still encouraging businesses to look at payrolling benefits; in theory all benefits can be payrolled except living accommodation or interest free loans.
This is probably most useful for employers who provide only a limited range of low value benefits e.g. private medical insurance benefits. If these are put through the payrolling benefits system there will be no need for a P11d for every employee at the year end (although a form still needs to be completed to sort out the National Insurance) and the amounts involved tend to be relatively small so there are no significant complications with joiners and leavers.
If you think this may be useful in your circumstances you need to register by 5 April to operate the system for 2018/19. Full details are available on HMRC’s website.
Date: 20th March, 2018
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