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| Draft legislation published alongside draft guidance with feedback to be considered | Between Autumn Budget 2025 and summer 2026 |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 summer 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 |
| Announcement of the phased introduction of mandatory payrolling of benefits in kind | June 2026 |
| Draft primary legislation published on L Day | July 2026 |
| Online service opens for registration for the voluntary payrolling of non-mandatory benefits | November 2026 |
| Draft secondary legislation to be published | Autumn Budget 2026 |
| Primary and secondary legislation to be published | In line with 2026 Finance Bill timings |
| Deadline to register for the voluntary payrolling of non-mandatory benefits for the 2027 to 2028 tax year | 5 April 2027 |
| Mandating payrolling for cars, car fuel, vans, van fuel and medical benefits planned to go live (phase 1) | April 2027 |
| Mandating payrolling of most other benefits (phase 2) | April 2028 |