Payrolling 2027 – non-mandated benefit registration

Voluntary registration for non-mandatory payrolling of benefits in kind HMRC have confirmed that from November 2026, employers can register to voluntarily payroll non-mandated benefits for the 2027 to 2028 tax year, using the payrolling benefits and expenses online service. Class 1A applies to voluntary Payrolling From 6th April 2027, employers who voluntarily choose to payroll … Continue reading Payrolling 2027 – non-mandated benefit registration →

Payrolling 2027 – BIK Class 1A calculation rounding

The HMRC Software Developers Support team have provided some further detail for developers in relation to the BIK Class 1A National Insurance Contributions (NICs) rounding rules as part of the MPBiKs measure. These rounding rules will apply to all payrolled benefits in kind which attract Class 1A from 6th April 2027 and align with the existing Class … Continue reading Payrolling 2027 – BIK Class 1A calculation rounding →

Payrolling 2027 – Class 1A to apply to both mandatory and voluntary items

Another piece of the mandatory payrolling changes is confirmed by the government: From 6th April 2027 the position on applying real time Class 1A calculation in year is to be applied to all benefits in kind that have been payrolled. April 2027 brings into play two different payrolled benefit treatments: Mandatory Payrolling (excepting globally mobile … Continue reading Payrolling 2027 – Class 1A to apply to both mandatory and voluntary items →

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 →

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 →

Compulsory Payrolling of benefits on the table for April 2026

"to make the tax system simpler and fairer" The government announced Tuesday 16th January 2024 as part of a package of measures that supports its ambition to simplify and modernise parts of the tax system. They claim to be doing this by using the efficiencies of digital service to drive public sector productivity and exploring … Continue reading Compulsory Payrolling of benefits on the table for April 2026 →