Mandatory Payrolling of Benefits​

If your business provides employee benefits — like private medical insurance, company cars, or gym memberships — there’s a big change on the horizon.

From April 2027, HMRC will make payrolling of Benefits in Kind (BiKs) mandatory.

While the change was originally planned for April 2026, the rollout has been delayed by one year. That extra time is welcome — but it doesn’t remove the issue at the heart of this reform:

⚠️ a potential double taxation effect in the first year of operation.