Budget 2026 / Payrolling 2027 – Annual Uprating of the Van Benefit Charge for 2027-2028 and the Car and Van Fuel Benefit Charges for 2027-2028

As part of the Budget 2026 announcements, the government is increasing the van benefit charge and the car and van fuel benefit charges in line with the September 2026 Consumer Prices Index (CPI). The original announcement appears to have confused amounts between the different charges. PAYadvice.UK have reviewed and amended to what is more likely … Continue reading Budget 2026 / Payrolling 2027 – Annual Uprating of the Van Benefit Charge for 2027-2028 and the Car and Van Fuel Benefit Charges for 2027-2028 →

Payrolling 2027 – it’s time to get ready

If you, as an employer, provide any of the mandated benefits, including those offered via salary sacrifice or other Optional Remuneration Arrangements (OpRA) being: Company Cars including salary sacrifice cars Car fuel Company Vans Van fuel Medical benefits Then you need to start your Payrolling plans now. Does mandation affect those who have voluntarily payrolled … Continue reading Payrolling 2027 – it’s time to get ready →

Payrolling Benefits and registration

Get ready for mandatory payrolling of benefits in kind (BiKs) For employers who offer any of the mandatory benefits: Cars and Fuel Medical benefits Vans and Fuel It is important that employers start planning on both the payroll implementation aspects and how they will obtain and apply the required benefit data from their benefit providers. … Continue reading Payrolling Benefits and registration →

Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items

The HM Revenue and Customs (HMRC) have updated the draft guides on Mandating Payrolling Benefits in Kind (MPBiKs) on the evening of Friday 31st July 2026. 31st July 2026 update: The default operation of mandatory payrolling Benefits in kind that come under mandatory payrolling from April 2027 have been listed. Reporting requirements The guidance has … Continue reading Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items →

Get ready to pay Class 1A for benefits

It’s that time of year to get ready to pay the Class 1A 15% charge on benefits for the 2025/2026 tax year Class 1A on benefits is not currently part of the payroll operation of PAYE. The realtime payroll related Class 1A capabilities currently present relate only to termination payments and sporting testimonials. P11D(b) Employers … Continue reading Get ready to pay Class 1A for benefits →

Payrolling Benefits April 2027 phasing (MPBiKs)

The HM Revenue and Customs (HMRC) have confirmed a phased approach to the implementation of Payrolling for April 2027 and a further phase in April 2028. Originally it had been proposed to mandate the payrolling of all benefits in kind excepting accommodation and loans, from April 2026. This was then delayed until April 2027. This … Continue reading Payrolling Benefits April 2027 phasing (MPBiKs) →

Payrolling 2027 (MPBiKs) – mandatory items confirmed

Company Cars and Vans are are part of mandatory Payrolling 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 … Continue reading Payrolling 2027 (MPBiKs) – mandatory items confirmed →

Get ready for your 2027 (MPBiKs) Payrolling project

HMRC have indicated that benefits in kind must be payrolled from April 2027. This is being referred to as Mandatory Payrolling Benefits in Kind (MPBiKs). They had already issued two sets of draft documents with more information issued on Monday 15th June 2026 proposing a new phased approach for April 2027 and a further phase … Continue reading Get ready for your 2027 (MPBiKs) Payrolling project →

Fuel margins remain “persistently high”

Competition and Markets Authority (CMA) publishes latest report analysing competition in the road fuel market and the factors influencing prices paid by drivers. New analysis shows fuel retailer operating costs do not explain why fuel margins remain at persistently high levels Fuel finder set to launch next year [2026] to help drivers get the cheapest prices and boost competition in the sector CMA publishes enforcement guidance setting out what happens if … Continue reading Fuel margins remain “persistently high” →

Discounts for electric vans and trucks extended

thousands of businesses and fleet operators will continue to receive crucial financial support after existing grant scheme extended  move provides certainty for businesses to continue their switch to electric, supporting their expansion and jobs across the UK  forms part of government’s £650 million scheme to make it cheaper to buy EVs and helping to boost growth as part of … Continue reading Discounts for electric vans and trucks extended →

February 2025 Employer Bulletin

HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE   end of year reporting employers PAYE and Construction Industry Scheme repayments basic PAYE Tools — new release … Continue reading February 2025 Employer Bulletin →

Double cab vehicles are cars!

Another blow from the budget to the farming community who rely on these vehicles for their regular work, following a Court of Appeal judgement, the government is to treat double cab pick-up vehicles (DCPUs) with a payload of one tonne or more as cars for certain tax purposes. From 1‌‌‌st April‌‌‌ 2025 for Corporation Tax, … Continue reading Double cab vehicles are cars! →

2025-2026: Van benefit and the car and van fuel charge and other future changes

Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used for personal journeys. The Van Fuel Benefit Charge applies where fuel is provided by the employer to cover private use. Company car fuel benefit A director or employee who is provided with a Company Car … Continue reading 2025-2026: Van benefit and the car and van fuel charge and other future changes →

Double cab pickup benefit tax status change cancelled

HMRC originally issued updated guidance on the Benefit in Kind treatment of double cab pick-ups on Tuesday 12th February 2024. EIM23150 Car benefit: double cab pickups and the new EIM23151 Car benefit: double cab pickups 1 July 2024 onwards to clarify the new rules which will take effect from 1st July 2024. What is a double cab pickup? A … Continue reading Double cab pickup benefit tax status change cancelled →

2024-2025: Car and van fuel benefit charges

Relevant motoring expenditure and National Insurance

As part of the HMRC agent update 114, information has been shared on the reclaiming of NI following the Upper Tribunal ruling, When employees use their own car for work, relief from income tax and an equivalent disregard from Class 1 National Insurance contributions can be due based on business miles driven. For National Insurance, … Continue reading Relevant motoring expenditure and National Insurance →

Residential charging of company electric vehicles – HMRC change of heart!

The HMRC has outlined a change in the October 2023 Employer Bulletin in relation to electric vehicles being charged at home with reimbursement claims. The bulletin confirms that HMRC has published amended guidance under EIM23900 about a change in interpretation regarding home charging of electric company cars. Section 239 ITEPA 2003 provides an exemption on … Continue reading Residential charging of company electric vehicles – HMRC change of heart! →

Benefits – Classifying Cars versus Vans

HMRC are raising awareness of how vehicles should be classified for benefit in kind purposes. On 20th July 2020 the Court of Appeal handed down its decision in respect of appeals by HMRC and Coca-Cola European Partners Great Britain Ltd. The case considered 3 different vehicles and whether they should be classified as vans or … Continue reading Benefits – Classifying Cars versus Vans →

December 2022 Employer Bulletin

HMRC have published their December 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Your employees may be eligible for tax relief on their work related expenses Reduction in the rate of National Insurance contributions from 6 November 2022 — updated guidance Payrolling expenses and benefits for the 2023 to 2024 … Continue reading December 2022 Employer Bulletin →

Tax year 2023/2024: Car and van fuel benefit charge increased

HM Revenue and Customs have confirmed the decision to increase the Expenses and Benefits rates for tax year 2023/2024, effective from 6th April 2023. Van benefit and fuel benefit for cars and vans Van benefit charge and fuel benefit charges for cars and vans are to be uprated by the Consumer Price Index (with rounding) … Continue reading Tax year 2023/2024: Car and van fuel benefit charge increased →

Call to check vehicles before travelling as 41,500 breakdowns caused by tyre issues

With daily life returning back to the new normality, more vehicle are back on the road and more journeys are being taken. Most breakdowns could be avoided if drivers had carried out basic vehicle checks before setting off including checking tyres. National Highways, which is responsible for motorways and major A roads across the country, … Continue reading Call to check vehicles before travelling as 41,500 breakdowns caused by tyre issues →

April 2022 HMRC Employer Bulletin

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. In April 2032edition of the Employer Bulletin there are important updates and information on: PAYE PAYE Settlement Agreements deadline Electronic payment deadline falls on a weekend Classification of company cars or … Continue reading April 2022 HMRC Employer Bulletin →

Drivers miss out by not renewing licences online

New figures released by DVLA show that drivers missed out on £2.3 million of savings by not renewing their photocard driving licence online. The agency has revealed that between April 2020 and March 2021, around 23% of the 2 million renewal applications received were sent by post or via the post office. This is despite … Continue reading Drivers miss out by not renewing licences online →

Start preparing now for Payrolling benefits 2022/2023

HMRC is encouraging employers to consider payrolling the expenses and benefits they pay to staff. The advantages of payrolling expenses and benefits are that employers will no longer need to submit multiple P11Ds, and employees will be more likely to pay the correct tax due on their benefits during the tax year. Employers still need … Continue reading Start preparing now for Payrolling benefits 2022/2023 →

Motorists warned of websites charging a premium for free DVLA services on GOV.UK

DVLA has been contacted more than 1,200 times since January 2020 by customers who have paid more for services than they need to by using unaffiliated websites. DVLA is urging motorists to beware of websites that charge a premium for DVLA online services that are cheaper or free on GOV.UK. The agency is reminding motorists … Continue reading Motorists warned of websites charging a premium for free DVLA services on GOV.UK →

HMRC April 2021 Employer Bulletin

HMRC have issued the April 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on COVID-19 updates and information:Coronavirus Job Retention SchemeVAT deferral new payment schemeNew one-off payment of £500 to support working households receiving tax creditsExtension of filing dates for internationally mobile … Continue reading HMRC April 2021 Employer Bulletin →

Draft P11D and working sheets published for software developers

HM Revenue and Customs (HMRC) have provided the final versions of P11D and P11D Working Sheets for tax year 2020 to 2021. They are only to be used by software developers to assist with development of their payroll software. PAYE draft forms: P11D and P11D Working Sheets (2020 to 2021) Documents P11D Expenses and benefits … Continue reading Draft P11D and working sheets published for software developers →

February 2021 Employer Bulletin published

HMRC have published their new format web delivered Employer Bulletin. It’s absolutely packed with important information which will aid payroll professionals in obtaining vital information and guidance. There are a plethora of important topics: Coronavirus Job Retention SchemeVAT deferral new payment scheme – opt-in from the end of February 2021VAT reverse charge for construction and … Continue reading February 2021 Employer Bulletin published →

The Van Benefit and Car and Van Fuel Benefit Order 2021

HM Treasury have issued the following statement to enable payroll software and employers to prepare for the new tax year commencing 6th April 2021. Statement 4th February 2021 Kemi Badenoch MP Exchequer Secretary (HM Treasury): The van benefit charge and fuel benefit charges for cars and vans will be uprated by the Consumer Price Index … Continue reading The Van Benefit and Car and Van Fuel Benefit Order 2021 →