Mandatory Payrolling of Expenses & Benefits: Advanced Corrections, Underpayments & Leavers

Introduction

From April 2027, employers will begin navigating the new mandatory payrolling regime for taxable benefits and expenses. As this phased rollout progresses, payroll and HR teams will face complex operational challenges - particularly when tax cannot be fully collected or when employees leave mid year.

This focused webinar explores two critical areas where errors, underpayments and compliance risks are most likely to arise:

• Processes for situations where full tax cannot be collected in the pay period or tax year
• Handling employees who leave during the tax year, including benefits provided post departure

By understanding these rules early, employers can avoid unexpected liabilities, ensure accurate reporting, and maintain compliance with HMRC’s evolving payrolling framework. The session provides practical, real world examples to help teams apply the rules confidently.

Join this targeted webinar to strengthen your readiness for the 2027/28 tax year and ensure your organisation can manage corrections, underpayments and leavers effectively under mandatory payrolling.

What You Will Learn

This short webinar will cover the following:

• Payrolling in practice - the normal operation
• How an underpayment can occur and employer action
• The treatment of long service awards
• Benefits provided after an employee leaves
• In-year corrections
• Correcting for an employee that has left
• Corrections after the tax year has ended
• Practical examples and guidance