The opportunity to include benefits in kind on the payroll is available to employers registered to do so before the start of the tax year. From April 2016 all benefits except living accommodation, beneficial loans and vouchers, and credit tokens could be included in payrolling. For 2017/18 it was extended to include vouchers and credit tokens, but employers need to sign up before the start of the tax year in order to payroll benefits and take advantage of the potential administrative savings in doing so.