Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Taxing a benefit

02 April 2008
Issue: 4152 / Categories: Forum & Feedback
Is there already an alternative to P11Ds?

Following on from the recent suggestion that the form P11D might be abolished a client employer has asked whether they might — formally or informally — be able to achieve the same result now. In their circumstances the main benefit that they provide for their employees is medical insurance.

They have asked us whether it would be possible to arrange for the tax liability on benefits in kind to be paid during the year via the PAYE system rather than by completion of a P11D and an adjustment to the code or separate payment by the employee.

Is this possible and if so would the amount have to be grossed up? Also what would the National Insurance position be?

Readers' thoughts are welcomed.

Query 17 178 — Ben.

Reply by J.G.

The recent consultation document referred to informal arrangements entered into whereby benefits and expenses...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon