
Mandatory Payrolling of Benefits in Kind Delayed
April 29, 2025

HM Revenue and Customs has announced that the mandatory payrolling of benefits in kind (BIKs) will be delayed.
Initially planned to take effect from April 2026, the mandatory payrolling of BIKs will be delayed until April 2027.
Following feedback from external stakeholders, the government has decided to allow additional time for preparation before the introduction. The extension allows software providers, employers, tax agents and other stakeholders to effectively prepare for the change.
HR Connect will keep our customers regularly updated on this development.