The Income Tax (Pay As You Earn) (Amendment No 2) Regulations, SI 2016/747, reinstate the requirement for employers to report on form P11D both taxable mileage allowance payments (payments made by employers to their employees for business travel undertaken in the employees’ own vehicles); and taxable passenger payments (payments, in addition to mileage allowance payments, for carrying a passenger who is also an employee on a business journey). This corrects an inadvertent error in earlier regulations (SI 2015/1927), which removed the general requirement for employers to report specified business expenses payments on form P11D after 6 April 2016.
The Income Tax (Pay As You Earn) (Amendment No 2) Regulations, SI 2016/747, reinstate the requirement for employers to report on form P11D both taxable mileage allowance payments (payments made by employers to their employees for business travel undertaken in the employees’ own vehicles); and taxable passenger payments (payments, in addition to mileage allowance payments, for carrying a passenger who is also an employee on a business journey). This corrects an inadvertent error in earlier regulations (SI 2015/1927), which removed the general requirement for employers to report specified business expenses payments on form P11D after 6 April 2016.
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