HMRC announces delay to payrolling of employee benefits in kind

Industry News - 4th June 2025

As part of an announcement of tax policy changes and developments made at the end of April, the government has delayed the introduction of mandatory reporting and paying of tax on benefits in kind (BIKs) via payroll software until 6 April 2027.

The plan, initially confirmed at the Autumn Budget 2024 and scheduled to begin on 6 April 2026, will require employers to report and pay Income Tax and Class 1A National Insurance contributions on BIKs and expenses to HMRC through their payroll software using Real Time Information (RTI) reporting. This requirement will apply to most BIKs, except employment-related loans and accommodation benefits, which may be payrolled voluntarily from April 2027.

According to HMRC, the delay to the start date will allow employers, software providers and tax agents extra time to prepare for the change.

If you are an employer, these changes will affect you. Contact us to find out what it means for you and how we can help you to prepare.

Internet links:

GOV.UK – HMRC technical note to help businesses adapt to the changes

GOV.UK – HMRC policy paper to confirm the mandating of payrolling BIKs

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