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HM Revenue and Customs gov.uk

How to use the voluntary payrolling benefits and expenses online service

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Use this service to register to voluntarily payroll benefits in kind and expenses for your employees.

You cannot use this service to register to payroll:

You must report these benefits through your payroll software.

When to register for voluntary payrolling 

You need to register to voluntarily payroll benefits before the start of the relevant tax year.

You cannot change the way you report benefits and expenses for the current tax year.

  • register to voluntarily payroll benefits and expenses for the next tax year
  • cancel your registration to voluntarily payroll benefits and expenses
  • view benefits registered to payroll voluntarily for the current tax year
  • view employees who have been excluded from a payrolled benefit
  • exclude employees from a payrolled benefit for the current tax year

    • If you’re an agent, sign in to your HMRC online services account — you can access the payrolling benefits online service through the PAYE for agents online service.

    For benefits you already voluntarily payroll, follow the existing rules for the tax year 2026 to 2027.

  • add the cash equivalent of the employees’ benefits to their pay
  • work out Class 1A National Insurance contributions and complete form P11D(b)

    • You do not need to report the payrolled benefit on form P11D.

    For benefits you’re registered to voluntarily payroll, you must: 

  • add the cash equivalent of the employees’ benefits to their pay 
  • deduct Income Tax and account for any associated Class 1A National Insurance contributions in real time using payroll software 

    • You will not need to report payrolled benefits through the P11D and P11D(b) forms.

    HMRC will make sure the value of the benefit is not included in your employees’ tax codes.

    If you provide benefits that have not been payrolled

    You will need to submit electronic P11Ds for any employees where you have provided benefits which have not been payrolled.

    This is an extract. The publication continues at the source.

    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll

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    Provenance

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    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    November 05, 2026 01:00
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    https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-pa...

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