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This note聽provides further clarification for employers, agents, payroll professionals and software providers on plans for mandatory payroll reporting of benefits in kind.

The technical note confirms that, from April 2026, it will be mandatory to payroll all benefits in kind except for employment related loans and accommodation.聽Payrolling for these two benefits will be introduced on a voluntary basis, also from April 2026,聽and the government will set out the next steps on when they will be mandated聽in due course.