Payrolling Benefits - What We Know So Far

Course outline:

At Autumn Budget 2024, the government confirmed its intention to plough ahead with the mandatory reporting of benefits and Class 1A through payroll software from April 2026.  This will generally replace the longstanding  P11D and P11d(b) process and may involve significant changes to the approach required when dealing with employers.  This short course plans to consider the developments during 2025 as the initial announcements left many unanswered questions.

 Indicative content:

• Overview of the process
• Employee communications and Employer policies
• Practical Issues:
  • Payroll changes in year
  • Making good
  • Underpayments
  • Year end procedures
  • RTI data requirements