Reinstatement of requirement for employers to report business travel expenses to HMRC

Implementation date: 8 August 2016

The Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2016 (SI 2016/747) amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) to reinstate the requirement for employers to report taxable mileage allowance and passenger payments made to employees to HM Revenue and Customs on form P11D.