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Posted Mon, 29 Jan 2024 12:32:02 GMT by
If I register for payrolling for my employees BIKs, does this mean I can no longer send a P11d? I understand that I don't do both, my question arises because I have recently registered with HMRC to do payrolling from the next tax year but have discovered that my payroll software needs to be upgraded to cover payrolling benefits. It is not an easy upgrade and involves completely starting from scratch on the new upgraded payroll software, so I am currently in two minds whether to just continue with P11d annually. If I leave my payrolling registration active, does it matter if I end up not payrolling the benefits but continue with P11d? I didn't want to cancel the registration if I ended up wanting to upgrade my software after all as I know you must register before the start of the tax year.
Posted Fri, 02 Feb 2024 15:58:05 GMT by HMRC Admin 25
Hi ElectricianInOxfordshire,
If you wish to deregister from payrolling benefits, you would need to do this, online, before the start of the tax year.
If the tax year has started when you change your mind, you must wait until the end of the tax year before you can stop payrolling.
Please see guidance here:
Payrolling: tax employees' benefits and expenses through your payroll
Thank you. 
Posted Wed, 07 Feb 2024 14:39:49 GMT by
What happens if I am registered for payrolling but then do not payroll any benefits?
Posted Fri, 09 Feb 2024 11:37:42 GMT by HMRC Admin 13
Hi ElectricianInOxfordshire, Once you have registered to payroll you must do this unless you amend it to remove these benefits. Thank you
Posted Fri, 09 Feb 2024 13:21:13 GMT by
Ok, and if I have say 6 employees and only 5 are receiving the benefit (health insurance in this case), can I do payrolling for the 5 but exclude the employee who is not receiving the benefit?
Posted Wed, 14 Feb 2024 14:21:46 GMT by HMRC Admin 8
If they are not receiving the benefit you wouldn't payroll for them.
Thank you.
Posted Tue, 09 Apr 2024 08:31:23 GMT by Sue Caplin
Hi Starting payrolling benefits from April - for cars a P46 was previously sent prior to payrolling, does any information need to be shown in April payroll or as information has previously been submitted only include when change of car?
Posted Wed, 17 Apr 2024 13:10:38 GMT by HMRC Admin 2

If you have registered to payroll benefits for 2024 to 2025, then you will need to report the car benefit via payroll from the first payday. In addition to the benefit charge you will also need to provide the car details. 

Sending car data to HMRC: payrolling car benefit and car fuel benefit

Thank you.

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