HMRC has announced that mandatory real-time reporting of Income Tax and Class 1A NICs for certain benefits-in- kind and taxable expenses will now be phased in from 6 April 2027.
From 6 April 2027, mandatory payrolling will apply to:
- company cars
- car fuel
- vans
- van fuel; and
- employer-provided medical benefits.
The mandatory payrolling of most other benefits-in-kind will be introduced from April 2028. This excludes loans and accommodation, which will remain voluntary.
Read HMRC's guidance on the phased introduction of mandatory payrolling for benefits in kind.
Tax update 2026: simplification, modernisation and fairness
HMRC has published a Tax Update 2026 related to the simplification, modernisation and fairness of the tax and customs system.
There are many announcements but many of them are consultations rather than concrete actions. Some of the more interesting include a consultation on implementing more timely payments of Income Tax, including reforms for those with PAYE income who will be required to pay more of their forecasted self assessment liabilities in-year through PAYE from April 2029. Other self assessment taxpayers may be required to spread tax payments through the year into smaller, regular payments.
View the full Tax Update 2026: Simplification, Modernisation and Fairness publication from HMRC.
HMRC Transformation Roadmap - progress update 2026
HMRC’s Transformation Roadmap was published in July 2025 and outlined the government’s vision for a more efficient, modernised and automated tax and customs system. HMRC’s planned activity for 2026 to 2027 includes incremental improvements to the Personal Tax Account and publishing an e-invoicing roadmap at Budget 2026 that will set out the milestones to implementation in April 2029.
Read the HMRC Transformation Roadmap progress update for 2026.
Anti-money laundering guidance for supervised businesses
HMRC has published a new internal manual which is intended to assist affected businesses to better understand under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017. It is also intended to provide clarity to ensure that businesses take reasonable steps to avoid being at risk of money laundering, terrorist financing and proliferation financing.
Access HMRC's anti-money laundering guidance for supervised businesses.