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 Draft legislation, draft guidance and technical information is not expected until Autumn 2025 at the earliest.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
-
Deadline to file paper self-assessment returns
-
Autumn Budget 2026 – what are the key tax announcements?
The Chancellor delivered the Autumn Budget on 28 October, announcing a mixture of tax increases, new reliefs and changes to the way tax is administered. Although the headline rates of income tax, National Insurance (NI) and VAT remain unchanged, there are some significant changes affecting business owners, landlords and private individuals. What are the main announcements?
-
Menopause and mental health support can be tax-free
Employers offering counselling and wellbeing services to staff have received clarification about which services can be provided tax-free. Updated guidance specifically includes menopause and mental health support, but not all employee assistance programmes will qualify. What should employers check?
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.