Tag: #Payrolling

Benefit providers asked to ready for Payrolling Benefits 2027

Third party benefit providers are told by HMRC to prepare for mandatory payrolling of benefits in kind and expenses. Third party benefit providers Prepare for mandatory payrolling of benefits in kind and expenses. The mandatory payrolling of benefits in kind and expenses is a significant data and operating model change for anyone supplying benefit information … Continue reading Benefit providers asked to ready for Payrolling Benefits 2027 →

Payrolling 2027 – MPBiKS preparation guidance for employers

The following has been issued by HMRC in readiness for Mandatory Payrolling Benefits in Kind. Dear Expenses and Benefits Forum Members,    Thank you for the feedback you provided on the MPBiKs guidance. We wanted to let you know that the updated guidance was published.., Monday 9th November 2026, and your feedback has helped us … Continue reading Payrolling 2027 – MPBiKS preparation guidance for employers →

Payrolling 2027 – Register to voluntary payroll benefits

The HM Revenue and Customs has opened the registration of non-mandated benefits (voluntary Payrolling) in readiness for April 2027. The voluntary online payrolling service has reopened for registrations and cancellations. Living accommodation and loans can now be payrolled. They indicate that employer must register to voluntarily payroll most benefits in kind that are not mandatory prior … Continue reading Payrolling 2027 – Register to voluntary payroll benefits →

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 →

Employer Bulletin: October 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.  The October 2026 edition of Employer Bulletin includes articles on:  PAYE Payrolling … Continue reading Employer Bulletin: October 2026 →

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 – 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 →

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 →

Employer Bulletin: August 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.  The August 2026 edition of Employer Bulletin includes articles on:  PAYE Tax … Continue reading Employer Bulletin: August 2026 →

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 →

Employer Bulletin: February 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The February 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: February 2026 →

Employer Bulletin: December 2025

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The December 2025 edition of Employer Bulletin … Continue reading Employer Bulletin: December 2025 →

June 2025 Employer Bulletin

Dear PAYadvice.UK  HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The June edition of Employer Bulletin includes articles on: PAYE Settlement Agreement calculations 2024 to 2025 organised labour fraud — the supply of labour through Employment Intermediaries mandating the … Continue reading June 2025 Employer Bulletin →

Payrolling of benefits mandation delayed until April 2027

HM Revenue and Customs have announced and confirmed that the planned implementation of mandatory Payrolling that was originally announced as due to be implemented from 6th April 2026 has been delayed until 6th April 2027. So what has been announced? The government has announced additional time to prepare for the introduction of mandatory payrolling for … Continue reading Payrolling of benefits mandation delayed until April 2027 →

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 →

December 2024 Employer Bulletin

HMRC have issued the December 2024 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 employer National Insurance contributions and Employment Allowance changes announced at Autumn Budget 2024 automatic enrolment … Continue reading December 2024 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! →

Beneficial loan interest change point revised

As part of the Autumn Budget 2924 changes, the HMRC have confirmed a change to the operation of the Official Rate of Interest which is used when calculating certain benefits in kind and used for form P11D reporting. In-year increases in the official rate of interest (ORI) may take place, where appropriate, from 6th April 2025. … Continue reading Beneficial loan interest change point revised →

Payrolling of benefits mandated – April 2026

As part of the Autumn Budget 2024 information, the government have confirmed that from April 2026, it will be mandatory to payroll all benefits in kind except for: employment related loans and accommodation Payrolling for these two benefits will be introduced on a voluntary basis, also from April 2026, and the government will set out the … Continue reading Payrolling of benefits mandated – April 2026 →

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 →

Want to payroll benefits – plan and register soon for 2024/2025

Many employers provide benefits, whether as part of standard reward packages or via flexible reward choice programmes utilising Salary Sacrifice or other Optional Remuneration Arrangements (OpRA). The resulting benefits may have implications for Tax, Class 1 NICs and Class 1A with P11D and P11Db obligations. Many of these arrange,ents have developed over long periods of … Continue reading Want to payroll benefits – plan and register soon for 2024/2025 →

Major changes to reporting benefits

HM Revenue and Customs has informed employers as part of the February 2023 Employer Bulletin of changes to reporting benefits. Employers must register now Reporting expenses and benefits for the tax year ending 5th April 2023 From 6th April 2023 HMRC will no longer accept new informal payrolling benefits arrangements. For those employers who have … Continue reading Major changes to reporting benefits →