Payrolling of benefits: the future of P11D reporting

From my time as a ‘Schedule E compliance officer’ back in the days of the Inland Revenue the P11D form (and the now forgotten P9D form) have held a special place in my heart. Looking back at their history has unearthed some interesting facts particularly as P11D forms were introduced in the early 1960s certainly before my time where the salary threshold (which has of course been abolished) was a mere £2 000. It is amusing to note that when they were initially introduced the legislation covering P11Ds did not apply to civil servants and local authority employees.

Clearly those days are long gone and since that time we have seen various changes some of them quite significant most notably in relation to the changes to company car calculations from being based on business mileage (who can forget ‘having’...