Future updates and timeline of delivery

A timeline of what we expect to deliver between now and April 2027.

The following table shows the timeline of what we expect to deliver between now and April 2027.

Event Expected date
Draft legislation published alongside draft guidance with feedback to be considered Between Autumn Budget 2025 and Summer 2026
Stakeholder sessions with stakeholder groups to be held Between February and March 2026
Communication products such as webinars and online tutorials to be released. Guidance will be updated as and when policy decisions are made Between February 2026 and April 2027
Current voluntary service for payrolling benefits in kind (BIKs) to close 5 April 2026
New voluntary registration service for the voluntary payrolling of loans and accommodation for tax year April 2027 to 2028 to go live November 2026
Primary and secondary legislation to be laid before parliament In line with 2026 Finance Bill timings
Deadline to register for the voluntary payrolling of loans and accommodation for the 2027 to 2028 tax year 5 April 2027
Mandating payrolling of BiKs planned to go live April 2027