Payroll updates: employee benefits, late filing

From Sandy Adirondack’s Legal Update:

Significant changes in how employee ‘benefits in kind’ and expenses will be treated for tax and national insurance start coming in from this April.

From 6th April 2015, employers will be allowed to identify and treat certain low value benefits in kind  given to their employees as trivial. From 6 April 2016, the £8,500 threshold that determines whether employees pay income tax on all of their benefits in kind will be abolished. More at

From 6th March 2015, penalty charges for late filing of PAYE full payment submission (FPS) will be extended to employers with fewer than 50 employees. Micro employers (with fewer than 10 employees registered for PAYE as at 5 April 2014) can continue to take advantage of a temporary reporting relaxation until 6th April 2016.