Survey of Employers providing Benefits in Kind BiKs

HMRC is interested in conducting quantitative and qualitative research to understand how and why employers offer Benefits in Kind (BiKs), their overall cost and their prevalence. The current regime undervalues BiKs, does not properly take account of earnings and is complex to administer. Major changes, such as the ban on new diesel and petrol car sales from 2030, require reforms. Evidence will inform reforms to simplify administration and potentially raise £1bn revenue. It will also cost 10 unvalued BiKs tax relie...