Delay in mandatory payrolling of benefits in kind (BIK)
The mandatory payrolling of all BIK (except loans and employer provided accommodation) planned to begin from 6 April 2027 will now only be required for company cars, vans, fuel, and medical benefits. For other BIK, it will begin from 6 April 2028. Employer related accommodation and loan benefits can be payrolled on a voluntary basis although reporting on a P11d form will still be an option.
