Mandatory payrolling of employee benefits delayed until 2027
The start date of mandatory payrolling of employee benefits has been delayed from April 2026 to April 2027. What do we know so far?
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Double up on the employment allowance
You’re the sole shareholder of a limited company which employs several members of staff. You’re working on plans to start another business with an ex-colleague. Can both businesses benefit from the full employment allowance (EA)?
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VAT cut for children's holiday activities over summer
The government has announced a temporary reduction in the rate of VAT applying to certain children's holiday activity programmes during the summer holidays. The measure is intended to help families with childcare costs during the school break. What has changed?
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Deadline to issue P60s
The government has announced a delay to the introduction of mandatory payrolling for benefits in kind and taxable employment expenses. These measures have been pushed back from April 2026 to April 2027, allowing more time for employers, accountants, software providers, tax advisors, etc. to prepare.
A technical note has been published that outlines how the new system will work. This aims to help businesses prepare for the changes; but also states that policy positions will not be finalised until legislation and guidance is published. Draft legislation, draft guidance and technical information is not expected until Autumn 2025 at the earliest. However, it is still worth looking at the note because you can give feedback to HMRC to help shape the final policy.
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