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.
 

The taxation of double-cab pickups has emerged as one of the most contentious issues in UK tax policy this year. Following a series of U-turns and fluctuating regulations, the government's latest announcement has once again redefined how these vehicles are classified for tax purposes. 

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.

There are many expenses and benefits in kind which will need to be reported, however there are some exemptions for expenses associated with working from home.