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UK Mandatory: Payrolling of Benefits in Kind Changes 2027 : Usage of Custom Elements

edited Mar 13, 2026 6:55AM in Payroll and OTL - EBS (MOSC)

Dear Customers,

HMRC have announced that, from April 2027, it will become mandatory for employers to process most benefits in Kind (BIKs) through payroll, and that the P11D process will no longer apply for the majority of benefits. Class 1A NI will also be processed, reported and paid throughout the tax year, rather than being reported through the P11D(b).

Oracle are reviewing what changes will be needed to the existing voluntary Payrolling of Benefits in Kind (BIK) solution to comply with the upcoming changes. The final details of the required changes are not yet published by HMRC, but the existing seeded BIK elements will need to be revised as part of the updated 2027 solution as HMRC are introducing significant additional detail to the FPS reporting requirements.

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