HMRC Phases in Changes to 94 Payment Rates Starting April 2027
Thursday, June 18, 2026
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HM Revenue and Customs (HMRC) has announced a delay and phased implementation for the mandatory real-time reporting of income tax and Class 1A National Insurance contributions (NICs) on specified benefits in kind (BiKs) and taxable expenses. Originally planned as a single, comprehensive rollout, the new system will now begin in stages starting 6 April 2027.
The first phase will focus exclusively on motoring expenses and medical benefits, with 94 other categories removed from the initial launch.