The dates for "making good" non-payrolled benefits-in-kind
(BiKs) are to be aligned to 6 July following the end of the tax
year in which the tax charge arises.
At Autumn Statement, the UK Government confirmed that they will
be going ahead with their latest proposals to change the taxation
of long-term resident non-doms living in the UK and non-doms who
were born in the UK with a domicile of origin in the UK
("returners"). The proposed new rules have been subject to
consultation and are set to come into force from 6 April 2017 with
the draft legislation being included in the draft Finance Bill 2017
published on 5 December, 2016. Whilst the changes are clearly aimed
at individuals, it is important that employers are aware of the way
in which their assignees and senior executives may be impacted.