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    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - Scope - Payrolling of benefits - 27417

    Since 2017/18, an employer has had the option of payrolling all benefits excluding beneficial loans and employer-provided living accommodation. The system works on a tax year basis, so once an employee...

    PAYE and NIC - Pay as you earn - Other payments and deductions - Benefits and expense payments - Payrolling of benefits - 40940

    An employer can choose to process certain benefits via the payroll, excluding living accommodation and beneficial loans.Comment The advantages of payrolling are: - benefits taxed in this way...