04:05 Issue 12

04:05 EMEA

Goodbye to UK Tax Year End Benefit Reporting (or is it?) The UK government has announced a delay in the implementation of mandatory payrolling of benefits until April 2027 from its original start date of April 2026.

Author: Susan Ball

Susan Ball is a partner at RSM UK , and she has more than 30 years of experience working extensively in the employment tax, investigations and reward field. Susan is the past President of the Chartered Institute of Taxation and sits on its employment taxes committee.

B ack in Issue 4, RSM UK commented on some of the challenges employers and software providers would face in meeting the April 2026 deadline without the legislation or answers to several

significant questions. So, this postponement is beneficial as it gives employers additional time to plan and implement the payrolling of benefits legislation. It also gives software providers time to meet the new software requirements. Both should

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GLOBAL PAYROLL MAGAZINE ISSUE 12

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