Employers may seek HMRC authorisation to withhold tax on most benefits-in-kind through the Payrolling Benefits-in-Kind (PBIK) system (ITEPA 2003, s 684(2)). This is a voluntary system (though becomes mandatory from 6 April 2026) and requires the employer to register online with HMRC before the start of the tax year in which the employer wishes to start payrolling benefits.
PBIK is currently an optional employer process, used as an alternative to submitting annual reports on Form
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Web page updated on 21 Mar 2025 12:14