Payrolling 2027: applying an exception

Mandatory Payrolling of Benefits in Kind -April 2027

From 6th April 2027 employers must report the following benefits through payroll:

company cars and fuel
company vans and fuel
medical insurance

An exception can apply for the obligation from mandatory payrolling of benefits in kind for eligible globally mobile employees allowing alternate reporting through the P11D and P11D(b) forms.

Who are Globally Mobile Employees (GME)

Globally mobile employees include those who work, or are likely to work, either:

both in and outside the UK
in the UK, and receive benefits or expenses from their employer outside the UK
outside the UK, and receive benefits or expenses from their employer in the UK

Employers may able to get an exception if the international working arrangements mean both that:

they are likely to receive benefits or expenses in at least 2 pay periods in a tax year
The employer will not have enough information to payroll the benefits or expenses when the employee receives them

Apply online

The employer will need to sign in to apply to start or end an exception.

They can include an unlimited number of employees on one form, by adding them separately, or uploading a spreadsheet (a template is provided in the form) with all the employees’ details.

What the employer needs to apply

The employer

business name and address
PAYE reference — you can find this on PAYE letters from HMRC, in the format 123/AB456

Each employee’s:

full name
National Insurance number, if they have one
date of birth if they do not have a National Insurance number
payroll or works number, if available
exception start date (if applicable) — this must be on or after the date that you submit the form
exception end date, if known or applicable