Payrolling Benefits?

Benefits in Kind

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A client had an employee who had van benefit for one month.  I am preparing the appropriate forms P11D and the client has advised me he had payrolled that benefit for that employee and no other.

Can you pick and choose which employees to payroll?

I have no experience of this and would be grateful for any guidance.

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Replying to David Ex:
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By vinylnobbynobbs
24th Apr 2024 16:24

David Ex wrote:

This is HMRC guidance:

https://www.gov.uk/guidance/payrolling-tax-employees-benefits-and-expens...


Thank you, I had already seen this and it does suggest you can pick and choose
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By FactChecker
24th Apr 2024 16:21

"Can you pick and choose which employees to payroll?"

Without double-checking (as per David's useful link), the rules were always that:
* Yes - you can choose which EEs will be payrolled (strictly speaking by de-selecting those who won't be) and indeed which BiKs will be payrolled (this time by expressly selecting those);
* BUT *only* as part of the 'Payrolling registration' process that has to be completed online *before* the start of the tax year.
[Currently that process is not available to Agents, although it has been promised for a while.]

So it's possible that client did all this, but unlikely if they're not fully clued up on matters of Payroll.

Note: all these rules are about to change in the lead up to the promised/threatened mandation of Payrolling Benefits - but you are presumably looking backwards not forwards.

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Replying to FactChecker:
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By vinylnobbynobbs
24th Apr 2024 16:25

Thank you

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