Employers have been able to payroll expenses and benefits on a voluntary basis since 2016. To remove the annual obligation to complete the P11D, the taxable value of the expense/benefit is processed through the payroll.
In January 2024, the UK Government announced the voluntary process would become mandatory from April 2026. This was confirmed at UK Budget in October 2024 on a ‘phased’ basis, delayed until April 2027. In June 2026, HMRC announced true phasing, introducing payrolling in a logical and structured way.
For payroll and HR professionals, agents, bookkeepers, and accountants, April 2027 may seem a long way away for the start of phasing. Yet this is a major change project that requires logical explanation with practical advice.
Presented by Ian Holloway, who has been in the payroll profession for over 30 years, Payrolling Expenses & Benefits - Voluntary Becomes Mandatory in Phases is a 30-minute, on-demand webinar which will bring you up to speed. It will explore:
- What is payrolling?
- What is phasing?
- Class 1A National Insurance via payroll
- The changes required, internally and with external stakeholders
- The software implications, and
- The essential communications and engagement