Taxable Benefits

Details of taxable benefits and nil returns should be sent to Payroll Support Team payrollsupport@hants.gov.uk by 30 April 2024. 

As details of leased cars and travelling expenses paid via travel claims are already held centrally, they should be excluded. However, please ensure that any amendments to lease cars have been updated for the year. A guidance note (word doc, 39kb) has been attached which includes a copy of the returns form. 

If further clarification is required as to whether a specific item should be included on the return, please raise an IBC Enquiry to the Tax Team as soon as possible, in case agreement with HMRC needs to be sought. Please note:

• The guidance provided only relates to the tax liability of the benefits described. There may be other implications to giving benefits and reasons why certain benefits cannot be given.
• Nil returns are required and should be emailed to payrollsupport@hants.gov.uk
• Any returns received after 30 April 2024 may not be actioned for the 2023/24 annual return. As a result, HMRC will not have up-to-date information on employees’ taxable benefits in kind which may result in individuals being on incorrect tax codes.