UK Payrolling Expenses and Benefits

About the Course:

The P11D is used to declare taxable expenses and benefits when provided by the employer. This is completed after the end of the tax year and is not part of payroll processing. In January 2024, however, the UK Government announced the abolition of the P11D, making mandatory a voluntary process that has been in place since 2016. The consequence is that all taxable expenses and benefits must be processed through the payroll at the time the employee is paid.

The October 2024 UK Budget confirmed this proposal and from April 2026, the P11D will be consigned to HMRC’s pile of legacy processes. However, putting taxable expenses and benefits through the payroll is not a simple process but is a major change project for employers.

In the course, you will gain a deep understanding of the fundamentals of payrolling using real-life examples that will enable you to process expenses and benefits in real time when it becomes mandatory. The course contains practical hints and tips to provide you with insights and topics to consider and overcome at the workplace.

Whether you are processing UK payroll in-house or part of an outsourced team, this course will provide you with the knowledge and insights to be able to make the transition to payrolling expenses and benefits. The topics covered will be invaluable for employers, regardless of how your payroll is processed.

Course Objective:

• Understand UK payrolling fundamentals: ensuring you are aware of the key concepts and practices
• Implement best practices: from real-life examples, develop practical strategies for handling this new compliance regime
• Promote engagement: payrolling only works if all stakeholders are familiar with the requirements and their own changes to processes
• Develop communication strategies: effective communication is essential at every stage, internally, externally and with employees

Who is the Target Audience?

• A basic understanding of UK payroll and HR principles and practices coupled with the desire to learn about this new mandatory requirement from April 2026.

Basic Knowledge:

• Anyone who is involved with UK payroll processing needs to attend regardless of who processes the payroll. The target audience, therefore, extends to employers, agents, accountants, bookkeepers and their clients.