Notice: Notices made under The Customs (Export) (EU Exit) Regulations 2019

Notices made under The Customs (Export) (EU Exit) Regulations 2019 which have force of law.

Updated : 2026-11-09T13:53:41Z

Guidance: Employers PAYE payment plan: service availability and issues

Check the availability and any issues affecting the Employers PAYE payment plan service.

Updated : 2026-11-09T13:47:08Z

Mergers and acquisitions

Information about mergers and acquisitions, and moving employees to a different payroll.

Updated : 2026-11-09T13:12:59Z

Penalties and interest

Information about penalties and interest.

Updated : 2026-11-09T13:12:59Z

Annex 5 — background information

Background information about the introduction of mandatory payrolling of benefits in kind and how it affects employers.

Updated : 2026-11-09T13:12:59Z

Annex 1 — payrolling examples for different scenarios

Payrolling examples for different scenarios including mandated benefits such as medical benefits, cars and vans.

Updated : 2026-11-09T13:12:59Z

Reporting Class 1A National Insurance contributions

Information about reporting Class 1A National Insurance contributions.

Updated : 2026-11-09T13:12:59Z

Payment reference numbers

Information about payment reference numbers.

Updated : 2026-11-09T13:12:59Z

Annex 2 — payrolling examples for loans and accommodation (non-mandatory benefits)

Payrolling examples for voluntary payrolling of accommodation and loans.

Updated : 2026-11-09T13:12:59Z

Termination payments

Information to confirm that benefits provided as part of a termination payment do not have to be payrolled.

Updated : 2026-11-09T13:12:59Z

Annex 3 — draft legislation

Information about draft legislation that will be added to this manual in December 2026.

Updated : 2026-11-09T13:12:59Z

Corrections and adjustments

Information and examples about corrections and adjustments to benefits in kind and expenses.

Updated : 2026-11-09T13:12:59Z

Annex 4 — additional benefits in kind fields to be included on Full Payment Submissions

These data fields will be included in your Full Payment Submissions from April 2027.

Updated : 2026-11-09T13:12:59Z

If you stop trading

Information about reporting benefits if you stop trading.

Updated : 2026-11-09T13:12:59Z

Third party benefit providers

Information for third party benefit providers to prepare for mandatory payrolling of benefits in kind and expenses.

Updated : 2026-11-09T13:12:59Z

If the full amount of tax cannot be collected within a pay period or tax year

Information about what happens when the full amount of tax cannot be collected within a pay period or tax year.

Updated : 2026-11-09T13:12:58Z

Getting ready for mandatory payrolling of benefits in kind

Information about how to get ready for mandatory payrolling of benefits in kind.

Updated : 2026-11-09T13:12:58Z

Common payrolling scenarios

Information about the most common payrolling scenarios when reporting benefits in kind.

Updated : 2026-11-09T13:12:58Z