PAS Notes

Graham Whitehouse

Voluntary Payrolling of Company Cars

By Graham Whitehouse | 31 October 17 | In: General News

If you have elected to voluntarily payroll company cars as a Benefit in Kind (BiK) via the HMRC, from April 2018 you will have to payroll your company car data. It will therefore be mandatory from this time to submit your car data information on your FPS (Full Payment Submission).

This only applies to those who have chosen to voluntarily payroll company cars as a BiK; it does not apply to all employers who provide company cars – you can continue to process in the normal way via P11D and P46 (Car).