Mandatory payrolling of benefits in kind and expenses – interim guidance and legislation

The default operation of mandatory payrolling

Real time reporting of benefits in kind and expenses from April 2027.

For most benefits in kind (BiKs) and taxable expenses, Income Tax and Class 1A National Insurance contributions will need to be reported through Real Time Information (RTI) and paid in real time from April 2027. Employers will also be able to payroll employment-related loans and accommodation on a voluntary basis from April 2027.