Via webinars and the monthly Wages Wednesdays, ICB has been updating members on the planned mandation of payrolling of expenses and benefits from April 2026. The exception to mandation being employer-provided accommodation and beneficial loans.
On 28 April 2025, a Written Statement by the Exchequer Secretary to the Treasury James Murray confirmed that mandation has been delayed until April 2027.
For Bookkeepers
Given the many unresolved questions regarding the operation of the new system, the decision is practical and to be welcomed as there was (and remains) insufficient time to develop, test, and implement software and change practices. Therefore, the new deadline may still pose challenges for certain employers, particularly those acting as agents.
ICB will, of course, continue to update members via the monthly Wages Wednesday webinar on payrolling. It is coming but, like MTD, has been delayed.