Minor errors in the EXB and FPS Schemas for company cars

14 February 2018

HMRC’s Software Developers Support Team (SDST) has provided the following information:

This note is to make software developers aware of minor drafting errors in the EXB Schema for 2017-18 and the FPS Schema for 2018-19 which affect a very small number of employees. The errors relate to the P11D and Payrolled Benefits in Kind only and only relate to cars. The P46(Car) is not affected.

The Optional Remuneration Arrangements (OpRA) legislation for cars allows for a negative value for the car benefit in kind, but this was not included in the original Schemas. This occurs in a very small number of situations (less than 200 in total) and could occur where an employee 1) has a car, 2) with a capital contribution, and 3) the car is held for a short period of time.

The following data items should have stated that the format could include negative numbers:

  • EXB data items (P11D only)
    • 44 (cash equivalent or relevant amount)         
    • 46 (total cash equivalent of all cars available in 2017/2018 or relevant amount)
  • RTI data items (Payrolled BiKs only) 
    • 149 (Value of benefits taxed via payroll year to date)

We are sorry for these minor drafting errors. In view of the very small number of cases affected by this error (less than 200 in total), we have decided not to revise the Schemas. In line with the Schemas, negative amounts should be suppressed.

Action required P11D:

We believe that this should affect less than two hundred employees. To ensure the right tax outcome, employers should either:

  • File the P11D as normal with a zero figure (in line with the Schema) and submit an amendment to the P11D noting the negative value (the amendment should be in writing)

  • Submit the P11D on paper with the negative value

Action required RTI:

Whilst it is very unlikely that this would arise in an RTI submission, again the negative figure should be suppressed in line with the Schema.

Data item 41A (Taxable pay in this employment including payrolled Benefits in Kind - Year to date figure) should be reported as the net figure (cash less any negative payrolled BiK). There is no reason for employers to contact HMRC in these cases.

 


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