Field help (BRIFUECSH)

This field is only available for the United Kingdom (BRI) legislation.

Use this field to enter the cash equivalent of the fuel provided to the employee for private mileage while driving this car.

This value is required if you have registered to use the HMRC Payrolling Benefits in Kind (PBIK) online service for the current tax year. The PBIK service is optional; employers can continue to report expenses and benefits using the form P11D. Benefits that are registered as PBIK do not go on a form P11D. Once a tax year has started the employer must continue to payroll all PBIK registered benefits for the remainder of that tax year.

Employers can choose which benefits they want to payroll. Employers must still file a P11D(b) at year end, regardless of whether they are payrolling benefits or submitting them on P11D forms.

When a benefit is payrolled the cash equivalent of that benefit should be calculated and then split across the tax year as applicable. Tax is then charged on each payrolled benefit and is reported in the Full Payment Submission (FPS) for that period.

From April 2018 details of cars that have been included in the PBIK system must be included in the FPS.

Employers that choose to payroll company car benefits must no longer submit form P46(Car) when providing an employee with a new car.

When an employer registers for PBIK the applicable benefits will be removed from an employee’s tax code. The employee will be issued with an amended tax code to reflect this change.

This field is mandatory if the Free fuel provided field is set to ‘Yes’.