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Proposed changes to dates for employees reimbursement on benefits

Employees provided with a taxable benefit in certain circumstances can reduce or remove the tax charge by making a payment for the benefit.  There are a number of deadlines by which this can be done, depending on the benefit provided which can lead to confusion and unexpected charges.  Accordingly, HMRC is consulting on a proposal to align the dates for reimbursement for:-

  • Benefits other than car and van fuel – by the end of the tax year in which the benefit is provided;
  • Car and van fuel where the employer provides the vehicle – by 1 June following the tax year in which the benefit is provided.

This will bring the dates in line with the PAYE rules where benefits are payrolled.

The consultation ends on 4 October 2016 and hopefully we will know more when next year’s draft legislation is issued – normally in December.



Date: 26th September, 2016
Author: Cathy Corns


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