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benefits in kind

When will the payrolling of benefits become mandatory? | Payrolling of benefits in kind 2027

HMRC previously announced that the new mandatory payrolling of benefits would be effective from 6 April 2026.  This has now been postponed to 6 April 2027.

From 6 April 2027, employers will be required to include all taxable benefits in kind (currently excluding employer-provided living accommodation and beneficial loans) in their employees’ payroll, so that the tax is collected in real-time, via PAYE.
 

What is the deadline for submitting my p11D & P11D (b) Forms for 2022/23

The deadline for submitting the 2022-23 forms P11D, P11D(b) and P9D is 6 July 2023. The forms can be submitted using commercial software or via HMRC’s PAYE online service. Employees must also be provided with a copy of the information relating to them on these forms by the same date. P11D forms are used to provide information to HMRC on all Benefits in Kind (BiKs), including those under the Optional Remuneration Arrangements (OpRAs) unless the employer is including such benefits through their payroll.