From the introduction of voluntary Payrolling Benefits In Kind (PBIK) in April 2026. Many employers have experienced the benefits of Payrolling.
HMRC originally announced mandation of payroll commencing from April 2026, this was then delayed until April 2027.
HMRC have been working with the payroll developer community and industry to explore and define what Payrolling will be from April 2027 and further development for subsequent years.
This page will grow and develop as articles and resources become available.
May 2026 announcement
It is anticipated that a ministerial announcement will be made during May 2026 on the plans for introducing mandatory payrolling from April 2027.
PAYadvice.UK 7/4/2026