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 Draft legislation, draft guidance and technical information is not expected until Autumn 2025 at the earliest.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
-
Income sharing trouble for separated couple
After a couple separated one spouse received income from letting the property she jointly owned with her estranged spouse. HMRC taxed all the income on her. Was it right to do so or should her spouse have been taxed on half the income?
-
How to handle workers aiming to "Slide Away" to an Oasis Concert
The Oasis Live ’25 UK reunion tour starts in Cardiff on 4 July 2025 and concludes in London on 28 September 2025. With ticketless fans keen on obtaining last-minute tickets and ticketed fans eager to get to the gig for when the gates open, this could have an impact on staff productivity and timekeeping. How can you tackle these issues?
-
Is getting your business to pay tax efficient?
You were recently involved in an online discussion about the tax consequences of putting the cost of a celebratory meal for the business owners and staff through the firm’s books. Will doing so save or increase tax overall?