Mandatory payrolling of employee benefits delayed until 2027
The start date of mandatory payrolling of employee benefits has been delayed from April 2026 to April 2027. What do we know so far?
The government has announced a delay to the introduction of mandatory payrolling for benefits in kind and taxable employment expenses. These measures have been pushed back from April 2026 to April 2027, allowing more time for employers, accountants, software providers, tax advisors, etc. to prepare.
A technical note has been published that outlines how the new system will work. This aims to help businesses prepare for the changes; but also states that policy positions will not be finalised until legislation and guidance is published. Draft legislation, draft guidance and technical information is not expected until Autumn 2025 at the earliest. However, it is still worth looking at the note because you can give feedback to HMRC to help shape the final policy.
Related Topics
-
Scammers already targeting pensioners over winter fuel payments
Phishing attacks are already being sent to pensioners purporting to be from the Department for Work and Pensions (DWP). What’s going on and how can you avoid becoming a victim?
-
Changes to NDAs from 1 October 2025
From 1 October 2025 non-disclosure agreements (NDAs) will become unenforceable if they prevent victims of crime from making certain disclosures. What does the new law say?
-
When will you have to register your new business for MTD?
The timetable for mandatory use of Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) by existing businesses is well established. But when must you use MTD ITSA if you start a new business or create a new income stream?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.