Some of you will have already seen the HMRC February employers’ bulletin. This month’s edition includes useful guidance on preparing for the uplift in Employers’ National Insurance from April. It also includes information on registering for payrolling of expenses and benefits. Although this will be compulsory for most benefits from April 2026, employers can voluntarily register before the start of the new tax year if they want to implement this from April 2025. Some organisations certainly say that payrolling expenses and benefits is much easier for the employer and employees and so is something worth exploring.