Updated: Updated tables to reflect data for 2014 to 2015.
There are a wide range of benefits in kind received by employees, most of which are taxable, though there are some statutory exemptions.
Note: this set of tables was previously entitled ‘Expenses and Benefits’. The change of name reflects changes which reduce the number of expense types reported in the tables.
The time series of taxable benefits in the latest publication (table “Time series of recipients and amounts of taxable benefits”) contains revisions to past data. However, previous editions of these published statistics can be found on the National Archives website and these have not been updated. If you require updated tables from previous editions, please contact the relevant statistician whose details are provided within the publication.
Release schedule and future developments
The next release for these tables is due to be published in June 2018 covering years until 2016 to 2017.
From April 2016 the requirement to report benefits in kind on the P11D form has been removed for those employers who deduct the tax due on those benefits in kind directly from payroll. Employers who payroll company cars will have to report details as part of their regular Pay As You Earn (PAYE) returns on Real Time Information (RTI) with effect from April 2018. For figures in next year’s publication which relate to tax year 2016 to 2017 we plan to produce estimates to replace the reduction in available data resulting from these changes. We may need to review the extent and scope of the breakdowns provided in this series in future releases.
HMRC is committed to providing impartial quality statistics that meet user needs. HMRC encourages users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced. If you would like to provide feedback on these statistics please contact the relevant statistician whose details are provided in the publication.