BIK Salary Sacrifice Parking

Hi, I work for an NHS Foundation Trust and pay £21 each month for the 'potential opportunity' to park my car at the hospital. I say potential opportunity, as there is no guarantee of a space and occasionally I may have to park off-site. The payment is deducted under a salary sacrifice scheme and is recorded on a PD11 in my name; the implication of which is that my personal tax allowance is reduced. Can you please confirm how HMRC sees having to pay to park at my workplace is deemed a perk or benefit in kind? Kind Regards, SJulien

Hi, If it is classed as salary sacrifice then this would not effect your tax code/personal allowance, you employer will show it on the P11D form as this form shows any benefit supplied to your by and employer, although not all things on the form would effect your tax code ( although the wording may suggest this) if you notice you tax code has been effected, then please contact oursellves here and we can resolve. See : Income Tax: general enquiries  . Thank you .