Some 3.8 million individuals are expected to receive at least one P11D reportable taxable benefit in 2016/17; equating to over £3bn and £1.2bn in tax and NIC respectively.

We’ve asked our clients what their biggest concerns were for the coming 2017/18 season. In reverse order:

Fifth. How best to approve and distribute draft forms – post, email, paper, etc.

Fourth. How much do the benefits actually cost the business (especially now under OpRA).

Third. Data sources – some data providers are great, but other can be late and the quality of data patchy.

And at number two. Validation and merging of data from different sources – an annual challenge that only ever seems to get worse.

But in at number 1, with a bullet The impact of Optional Remuneration (OpRA) – just what do you report (especially for cars with contributions and/or cash alternatives).

Do you agree? What’s your biggest P11D concern for 2017/18?