From April 2018, employers who have registered to payroll car and car fuel Benefits in Kind (BiKs), will be required to report car data information about these BiKs on their Full Payment Submission (FPS).
Mandatory reporting had been planned from April 2017 however, it was recognised that the new reporting requirements may have created some practical issues. As such, the option to report the car data was made voluntary to allow more time to update payroll systems.
A year on, and the Pay As You Earn Regulations have been amended to specify the mandatory car information that is required and how to report it to HMRC. These changes will take effect from 6 April 2018.
Full details about the reporting requirements can be found here.
