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Payrolling benefits from non-cash vouchers and credit tokens

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HMRC is consulting on draft amendments to the PAYE regulations, which will allow employers to account for tax on the benefit in kind of non-cash vouchers and credit tokens received by employees from 6 April 2017 onwards. Voluntary payrolling has been available for a number of other benefits in kind since April 2016.

Comments on the draft Income Tax (Pay As You Earn) (Amendment No. X) Regulations 2016 are invited by 3 October 2016. See

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