Mandatory Payrolling of Benefits in Kind: What Employers Need to Know

Podcast: The UK Tax and Accounting Podcast from I Hate Numbers: · I Hate Numbers

Opublikowano: 2026-10-04

Mandatory payrolling of benefits in kind will change how employers report taxable employee benefits, how payroll systems handle those benefits, and when tax and Class 1A National Insurance liabilities are paid. Instead of relying mainly on year-end P11D reporting, more benefits will be reported through payroll in real time. In this episode, we explain what payrolling benefits means, why HMRC is moving in this direction, how the phased timetable works, what it means for P11Ds and cash flow, and what employers should start reviewing now. About this episode Many employers provide benefits to employees. These can...