There are a wide range of benefits in kind received by employees, most of which are taxable, though there are some statutory exemptions. Most directors of companies are liable to pay Income Tax on the value of the benefit in kind and expense payments provided. Their employers (or in certain cases other third parties who provide benefits in kind) are liable to pay Class 1 or Class 1A National Insurance contributions. Employees who earn less than £8,500 a year are only liable to pay tax on certain benefits in kind.
HMRC conducted a user survey and consultation on Income tax statistics between 28 April and 29 July 2011. The results of this survey and initial HMRC responses have been published on the HMRC website.
Results of User Survey and Consultation on National Statistics on Income tax statistics (PDF 220K)
We are very grateful to all users who participated in the survey. Although the initial survey period has now ended, the survey will remain open for a period to give others an opportunity to feed in their views.
Income Tax Statistics Survey (Opens new window)
A copy of the latest release document can be found by following the link below, relating to tables published in May 2010.
Expenses and Benefits Statistics (latest release) - May 2011 (PDF 172K)
Table 4.1 2007-08 (PDF 26K) also available in Excel format (XLS 44K)
Table 4.2 2007-08 (PDF 24K) also available in Excel format (XLS 42K)
Table 4.3 2007-08 (PDF 56K) also available in Excel format (XLS 42K)
Table 4.4 2007-08 (PDF 24K) also available in Excel format (XLS 43K)
Table 4.5 2002-03 - 2008-09 (PDF 17K) also available in Excel format (XLS 63K)
(please note: table and link titles have been updated, please amend according)
These tables are published once a year. The next release for these tables is currently delayed, as previously announced. For the exact date of release please refer to the UK Statistics Publication Hub (Opens new window) or refer to the scheduled updates section of this website.
Delay to taxable benefit tables
HMRC are committed to providing impartial quality statistics that meet users needs. HMRC encourage users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced. If you would like to provide feedback on these statistics please complete the HMRC Official Statistics feedback form, or contact the relevant statistician whose details are provided in the publication.
