Updates: Mandatory payrolling of benefits in kind and expenses – interim guidance and legislation
2026
The phased introduction of mandatory payrolling for benefits in kind
New section announcing the phased roll out of mandatory payrolling of benefits in kind has been added.
2025
New section added.
New section added.
The default operation of mandatory payrolling
New section added.
New section added.
Getting ready for mandatory payrolling of benefits in kind
New section added.
How to report a benefit in kind in real time
New section added.
What happens when the full amount of tax cannot be collected either within a pay period or tax year
New section added.
Reporting Class 1A National Insurance contributions
New section added.
Dealing with employees who leave during the tax year
New section added.
New section added.
New section added.
Moving employees from one payroll to another
New section added.
Payment reference numbers, P60s and P45s
New section added.
Future updates and timeline of delivery
New section added.
What to do if you have questions or concerns
New section added.
Annex 1 – payrolling examples for different scenarios
New section added.
New section added.
New section added.