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Filing your benefit in kind returns

Filing date

Benefit in kind returns must be filed by the 31 January in the year following the year in which the benefit was provided.

Completing the benefit in kind return

If you need to submit a  benefit in kind return, contact us. You will be issued with an employer benefit declaration (EBIK-A) and a supply of employee benefit in kind returns (EBIK-B).​

The employee benefit in kind form (EBIK-B) must be completed in order to arrive at the taxable values of each benefit so you can complete the total on the front page.

The employer benefit declaration (EBIK-A) is then completed with the total of all the employees benefits.

If you need more EBIK-A or EBIK-B forms, contact us.

There is also an option to send us the information online.

Sending in your benefit in kind return online

Replacement and supplementary returns 

Do not send in mixed returns. Original, supplementary or replacement returns must be submitted separately with their own EBIK-A employers declaration.

Guidance notes for paper benefit in kind returns

Section 1: accommodation benefit

1.1  The total of the employee's assessable emoluments (not including benefits), for the period the benefit was used, should be entered in this box. Assessable emoluments includes all salary, bonuses, commission, profit sharing etc. The figure shown should be the gross of any deductions e.g. social security contributions.

1.2 If the employee made a contribution towards the provision of the accommodation i.e. a nominal rent, then the amount should be shown in this box. A zero (0) should be entered if they made no contribution for the period used.

1.3 If the accommodation was not used by the employee for a full calendar year, then enter the dates of use in these boxes. If they are left blank then it will be assumed that the employee had the accommodation for the full calendar year.

1.4 The figure shown in this box should reflect a percentage of the assessable emoluments. The accommodation should be deemed as furnished if it contains anything more than basic ‘white goods’ such as a fridge, washing machine or cooker.

1.5 In the majority of cases it is highly unlikely that an employee would have to use the accommodation for any business purpose, required of them by an employer. Contact the benefits in kind team if you require any clarification on the issue.

From this point onwards follow the instructions as shown on the EBIK-B form.

Note: If the percentage of business use is 0 (zero), then the value in D should be the same as in A.

If two or more employees occupy the same accommodation and are living together as spouses, co-habiting partners or as civil partners, only complete one EBIK-B form for the higher earner.

Section 2: weekly benefit rate agreement with income tax

This section is only to be completed where you have previously made an agreement to tax a weekly benefit rate in respect of the accommodation you provide to an employee. The circumstances under which such an application may be made, are where the market rental value of the accommodation would be considerably less than a percentage of the employee’s salary i.e. dormitory style shared facilities.

Normally a market valuation would be required from each individual employee but it is envisaged that there could be instances where it may be appropriate for you, as the employer, to provide such a valuation for all staff concerned. Telephone the benefit in kind team if you require any further information.

Section 3: Owned vehicle benefit 

3.1   A tick should be placed in the relevant box. If the vehicle is not owned by you, as the employer then go to section 4. If you have answered yes then proceed to 3.2.

3.2   Follow instruction on the E-BIK-B form.

3.3   Follow instruction on the E-BIK-B form.

3.4   The original cost of purchase of the vehicle should be entered in this box.

3.5   Follow instruction on the E-BIK-B form.

3.6   Enter the year in which the vehicle was first made available to the employee as a benefit. As 2004 is the first year that the provision of a vehicle is taxable then the year cannot be before 2004, even though the  employee may have used that vehicle previously.

3.7   If the employee made a contribution towards the provision of the vehicle, then the amount should be shown in this box.

3.8   Where the vehicle was acquired before the year of assessment the value will be reduced by 20% for each year following the year of acquisition on a reducing balance basis up to, but not including, the first year of the benefit. There is no depreciation thereafter whilst the vehicle is used as a benefit by that individual.

In order to determine whether a reduction is applicable then follow the calculation shown. The result shown in B shows the number of reductions that are applicable to the scenario. For example, if the result in B is 2 then the original purchase cost should be depreciated twice, by 20%, on a reducing balance basis. This table should help you calculate the depreciated value of a vehicle to enter into VehB.

If B = Multiply the value in i by   Multiply the value in i by 
 1 0.8 or 0.8
 2 0.64 or  0.8 x 0.8
 3 0.512  or 0.8 x 0.8 x 0.8 

So if the cost entered into box i is £20,000 and the value in box B is 2 then the calculation is as follows;

i. £20,000 x 0.64 (or 0.8 x 0.8) = £12,800 which is the value to enter into VehB

3.9 The actual percentage of business use should be entered in this box. Evidence will be required for any claims of 75% or more. Business use is expressed as a proportion of total mileage and it should be noted that travel between place of residence and place of work is not to be included as business usage.

3.10  The table below should be used to identify the relevant percentage to use in the calculation. You should use the actual business use percentage as identified at 3.9. For example a car that is used only 40% of the time for business would give a percentage of 20% and a multiplying factor of 0.2 as the business use is less than 75%.

Business Use  Market Value  Car / Motorcycle  Car / Motorcycle  Boat / Aircraft / Helicopter  Boat / Aircraft / Helicopter 
  Percentage % Multiplying factor  Percentage %  Multiplying factor
Less than 75% £200,000 or less
20%
0.2 20% 0.2
75% or more £200,000 or less
 
5%  0.05  5% 0.05
Less than 75% More than £200,000
 
20%  0.2  4% 0.04
75% or more More than £200,000
5%  0.05  1%  0.01 

3.11    The dates the vehicle was available should be entered in these boxes. You then need to calculate the number of days the vehicle was available.

3.12    Follow instruction on the E-BIK-B form.

3.13    Follow instruction on the E-BIK-B form.

3.14    Follow instruction on the E-BIK-B form.

Section 4: leased vehicle benefit

4.1   A tick should be placed in the relevant box. If a vehicle is not leased by you, as the employer then go to Section 5. If you have answered Yes then proceed to 4.2.

4.2   Follow instruction on the E-BIK-B form.

4.3   This information is only of any significance when referring to a boat, aircraft or helicopter. In the majority of cases the market value of the vehicle will be under £200,000.

4.4   Enter the start and end dates of the lease contract, you as an employer have with the lease company. This may well be outside the particular year of assessment to which this return refers.

4.5   The number of days of the lease contract that fell within the year of assessment should be entered here. For example if the lease was operational throughout the year then the number of days to enter will be 365.

4.6   The total cost of the lease for the entire lease period should be entered in this box i.e. total cost of lease for the 1,2,3,4 or more years.

4.7   The total of the lease costs for the year of assessment, to which this return refers, should be entered in this box.

4.8   Indicate whether the lease payments are of an equal amount each month.

4.9   The dates the vehicle was available to this employee, should be entered in these boxes. You then need to calculate the number of days the vehicle was available.

4.10  If the employee made a contribution towards the provision of the vehicle, then the amount should be shown in this box.

4.11  The reference of the lease contract should be entered in this box.

4.12  The actual percentage of business use should be entered in this box. Evidence will be required for any claims of 75% or more. Business use is expressed as a proportion of total mileage and it should be noted that travel between place of residence and place of work is not to be included as business usage.

4.13 The table below should be used to identify the relevant percentage to use in the calculation. You should use the actual business use percentage identified at 4.12. For example a leased car that is only used 30% of the time for business would give a percentage of 100% and a multiplying factor of 1 as the business use is less than 75%.

Business Use 

Market value 

Car / Motorcycle  Car / Motorcycle  Boat / Aircraft / Helicopter  Boat / Aircraft / Helicopter 
    Percentage %  Multiplying factor  Percentage %  Multiplying factor 
Less than 75%  £200,000 or less 100% 1 100% 1
75% or more  £200,000 or less  25%  0.25 25%  0.25 
Less than 75% More than £200,000 100%  20%  0.20 
75% or more  More than £200,000  25%  0.25  5%  0.05 

4.14  Follow instruction on the E-BIK-B form.

4.15  Follow instruction on the E-BIK-B form.

4.16  Follow instruction on the E-BIK-B form.

Section 5:​ other benefit

The value of any other benefits should be entered in this section. Enter a description of the benefit along with the cost to you, as the employer. It is difficult to provide a comprehensive list of the items to be included in this section but it should show any benefit provided that has not been shown in any previous section. This may include any utility costs paid in respect of accommodation provided or running costs of a vehicle provided i.e. petrol, insurance and servicing costs. Only the private element of any motoring costs, i.e., petrol, servicing, insurance, parking, etc., should be entered in this section.

Support

Contact the employer support team +44 (0) 1534 440300, if you require any further clarification or assistance when completing the returns.

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