The payrolling of most benefits in kind (BiKs) is currently expected to become mandatory from 6 April 2027 (deferred from the start date originally announced of 6 April 2026).

Employers have been able to voluntarily payroll most BiKs since April 2016. Employers who are not currently voluntarily payrolling BiK will have a lot to think about ahead of April 2027. In this article we provide information and food for thought to help you to prepare.