On Monday 15th June, HMRC have confirmed a simplification to their original Payrolling mandation (MPBiKS) by phasing its introduction.
So what does that mean for April 2027 preparation.
It has been confirmed that mandatory Payrolling of benefits and introduction of Class 1A applies to:
- Company Cars and Fuel (F)
- Medical (I)
- Company Vans and Fuel (G)
These benefits are stated to account for 80% of all benefits in kind provided by employers.
Other benefit types may also be voluntarily payrolled, but mandation is delayed until future phases commencing from April 2028.
Company cars includes those provided by salary sacrifice and other Optional Remuneration Arrangements (OpRA).
PAYadvice.UK will provide a number of resources and articles to aid employers in their Payrolling April 2027 project.
PAYadvice.UK 15/6/2026