Details on payrolling car fuel benefits for employees has been added to the existing guidance.
The guidance outlines how to report employee or director car benefits to HMRC. Employers registered to payroll employees taxable benefits and expenses must send the taxable amounts to HMRC, using a Full Payment Submission.
From 6 April 2017, registered employers can also voluntarily send HMRC information about the cars employees use. This is similar to sending information on form P46 (Car)\\ by employers who don’t do payrolling.
From 6 April 2018, this information will be mandatory if you’re an employer registered to use the payrolling service where a car and car fuel are made available to an employee.
Employers who aren’t registered to payroll employees taxable benefits and expenses by 6 April must continue to complete form P46 (Car).
