Source: HMRC

HMRC will be replacing P11ds with mandatory payrolling of benefits in kind, the timetable is as follows.

Please can you ensure we are notified of all benefits in kind by April 27 if you are not already payrolling them.

• From 6 April 2027: mandatory payrolling will apply to company cars, car fuel, vans, van fuel and employer-provided medical benefits, including private medical insurance.
• From April 2028: mandatory payrolling is expected to extend to most other benefits in kind.
• At a later date: employment-related loans and employer-provided living accommodation are expected to be brought into the regime, but the government has not yet confirmed the timing.