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 – Globally Mobile Employees can be exempted

The government has now confirmed that Employers will have the option to voluntarily except Globally Mobile Employees (GMEs) from mandatory payrolling from 6th April 2027. In these cases, employers may continue to use existing year-end reporting arrangements through forms P11D and P11D(b). HMRC indicate that this will be managed through a separate exception process. What are … Continue reading Payrolling 2027 – Globally Mobile Employees can be exempted →