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