Responses to HMRC's consultation on payrolling benefits have been published on the department's website.
The Revenue received 67 written responses from employers, advisers and representative bodies.
The consultation document identified three options for payrolling benefits, and HMRC were particularly interested in views on compulsory payrolling for all employers and benefits because they believe this is the most likely to achieve these objectives.
Most respondents revealed that they are against the proposals (although it is true that opinions on the subjects are polarised, as articles in Taxation have previously shown: see Disaster in the making by Robert Maas and Payrolling revisited by Karen Thomson).
While many respondents could see the benefits of employer choice in this area, compulsory payrolling for all employers was generally opposed.
Also, many thought that instead of reducing administrative burdens for employers, one of the aims of the proposal, compulsory payrolling would be likely to lead to an increase.
On the whole employers wanted choice and the freedom to be able to tailor their payroll in a way that suits them and in a most cost effective way.
Even those who were interested in payrolling had reservations about some benefits in kind and the impact compulsion would have on small and medium employers.
A large number of respondents said that they didn't consider the P11D regime burdensome and were quite happy with it. Rather it is the method used for calculating the value of particular benefits that caused employers and their representatives greater concern.
HMRC have outlined the next steps in this consultation exercise which will entail further discussion with interested parties to address the concerns and issues that have been raised.
