Finance Bill Sub-Committee
29 October 2026
Contents updated on 29 Oct 2026
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Finance Bill Sub-Committee House of Lords
00:06 - 01:28
Speaker 2
Welcome to this meeting of the Finance Bill Sub-Committee of our Economic Affairs Committee. My name's Roger Liddle, Lord Liddle. I'm chair of this committee and the main committee. And this committee is looking, to the extent that the House of Lords is allowed to have views on taxation, at the detail of the Finance Bill as it affects the workings of the tax system. And the topic we're looking at today is the mandatory payrolling of benefits in kind, in other words, the, as it were, the computerization of the P11D, which many people will be familiar with.
Now, this may sound simple, but in fact, it's, as reading my briefs, it's actually more complicated than it sounds. And we're, we've got our expert witnesses, and I'm, I'm going to ask them to briefly introduce themselves. So starting with Katie Close.
01:28 - 01:42
Speaker 1
Yes, my name is Katie Close, I'm the Director of Tax at ICAS, which is the Institute of Chartered Accountants of Scotland. And we regulate and educate chartered accountants, and I am in charge of our tax policy team.
01:42 - 01:56
Speaker 3
Hi, my name is Adelle Greenwood, I'm the employment tax and national insurance technical manager for the ICAEW, so the Institute of Chartered Accountants England and Wales.
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