HMRC have opened their online registration facility for employers wanting to take advantage of the opportunity to include employees' benefits in kind in the payroll from 6 April 2016 rather than completing P11D forms.

HMRC guidance indicates that the only benefits which cannot be included in the payroll are:

  • vouchers and credit cards
  • living accommodation
  • interest free and low interest (beneficial) loans

Employers must register before 5 April 2016 if they wish to payroll benefits during 2016/17, and are encouraged to register before 21 December before tax codes are updated and issued.

Employers who currently have an 'informal' agreement with HMRC to payroll certain benefits must register in order to continue to do so from 6 April 2016.

To access the new online registration service a Government Gateway ID is required.

For further information see:

Our subscriber guide Employers: What's on - from April 2016 which includes detailed information about voluntary payrolling, calculating the benefit to include and special situations which might arise.