{ "name": "p11dchanges.co.uk Payrolling Mandate Ledger", "title": "Payrolling Mandate Ledger", "url": "https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger/", "csv": "https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger.csv", "markdown": "https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger/index.md", "computed_at": "2026-11-08", "license": "https://p11dchanges.co.uk/terms", "headline": "The Payrolling Mandate Ledger carries 3 published figures read from 3 sources' own pages, from 4 to 50 percent, read 7 November 2026.", "quotes": [ "The Payrolling Mandate Ledger carries 3 published figures read from 3 sources' own pages, from 4 to 50 percent, read 7 November 2026.", "3 of the 32 named sources read in full publish a figure; 29 publish none, read 7 November 2026." ], "citation": "\"p11dchanges.co.uk Payrolling Mandate Ledger\", updated 2026-11-08, https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger/.", "changed_since": null, "national": { "unit": "%", "n": 3, "units": { "%": 3, "GBP": 1 }, "published_sources": 3, "named_sources": 32, "read_sources": 32, "not_published": 29, "published_share": 0.094, "pooled": "withheld: these figures differ by breakdown and are never summarised together; see headline_figure and by_axis" }, "headline_figure": { "kind": "range", "label": "Range of the published figures", "unit": "%", "n": 3, "min": 4, "max": 50, "sources": 3 }, "by_axis": {}, "rows": [ { "source": "HMRC technical note: mandating the reporting of benefits in kind through payroll software (update)", "url": "https://www.gov.uk/government/publications/reporting-and-paying-income-tax-and-class-1a-national-insurance-contributions-on-benefits-in-kind-in-real-time-an-update/technical-note-mandating-the-reporting-of-benefits-in-kind-and-expenses-through-payroll-software-an-update", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "Employers must not deduct more than 50% in tax from an employee’s pay.", "source_class": "primary-government", "text_sha256": "77fb8e3756bb4b024adccc279bfeef4db1817c83182c059540a4fd1e91769ae7" }, { "source": "ITEPA 2003 Part 3 - employment income: earnings and benefits in kind", "url": "https://www.legislation.gov.uk/ukpga/2003/1/part/3", "figure": "£75,000.", "value": 75000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "accordingly only operates where the cost of provision for the purposes of section 106(1) (as calculated under section 104) exceeds £75,000.", "source_class": "primary-government", "text_sha256": "9d164c7de287b0e836b55c47cc43fa37fd3e5d952f80c31b8332471b9dd60745" }, { "source": "ITEPA 2003 Part 3 - employment income: earnings and benefits in kind", "url": "https://www.legislation.gov.uk/ukpga/2003/1/part/3", "figure": "4%", "value": 4, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "Car with electric range figure of 130 or more 4%", "source_class": "primary-government", "text_sha256": "9d164c7de287b0e836b55c47cc43fa37fd3e5d952f80c31b8332471b9dd60745" }, { "source": "GOV.UK payrolling: tax employees' benefits and expenses through your payroll", "url": "https://www.gov.uk/guidance/payrolling-tax-employees-benefits-and-expenses-through-your-payroll", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "Employers must not deduct more than 50% in tax from an employee’s pay.", "source_class": "primary-government", "text_sha256": "396677e4c10b495a8739566f2636d5e4cdf15067e25604a694916a64569b56bb" } ], "not_published": [ { "source": "HMRC policy paper: reporting and paying tax and Class 1A NIC on benefits in real time", "url": "https://www.gov.uk/government/publications/reporting-and-paying-income-tax-and-class-1a-national-insurance-contributions-on-benefits-in-kind-in-real-time-an-update", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC interim guidance and legislation: mandatory payrolling", "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC interim guidance: who should read this", "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/who-should-read-this", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC interim guidance: getting ready for mandatory payrolling", "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/getting-ready-for-mandatory-payrolling-of-benefits-in-kind", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC interim guidance: the reporting requirements", "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/reporting-requirements", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK how to use the payrolling benefits and expenses online service", "url": "https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK expenses and benefits for employers: overview", "url": "https://www.gov.uk/employer-reporting-expenses-benefits", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK expenses and benefits: reporting and paying (P11D, P11D(b))", "url": "https://www.gov.uk/guidance/report-end-of-year-expenses-and-benefits-online", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC Employer Bulletin June 2026", "url": "https://www.gov.uk/government/publications/employer-bulletin-june-2026/june-2026-issue-of-the-employer-bulletin", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Employer Bulletin August 2026", "url": "https://www.gov.uk/government/publications/employer-bulletin-august-2026/august-2026-issue-of-the-employer-bulletin", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC Employer Bulletin April 2026", "url": "https://www.gov.uk/government/publications/employer-bulletin-april-2026/april-2026-issue-of-the-employer-bulletin", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Employer Bulletin December 2025", "url": "https://www.gov.uk/government/publications/employer-bulletin-december-2025/december-2025-issue-of-the-employer-bulletin", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Employer Bulletins (the collection)", "url": "https://www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC Agent Updates (the collection)", "url": "https://www.gov.uk/government/collections/agent-update", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "ITEPA 2003 s.114 - cars, vans and related benefits", "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/114", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "ITEPA 2003 s.175 - benefit of a taxable cheap loan", "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/175", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "The Income Tax (PAYE) Regulations 2003", "url": "https://www.legislation.gov.uk/uksi/2003/2682/contents", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "House of Commons Library - NICs (Employer Pensions Contributions) Bill", "url": "https://commonslibrary.parliament.uk/research-briefings/cbp-10423/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "CIPP - payrolling to be phased from April 2027", "url": "https://www.cipp.org.uk/resources/news/breaking-news-payrolling-to-be-phased-april-2027.html", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "CIPP - mandatory payrolling guidance", "url": "https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits.html", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "CIPP - interim guidance and legislation", "url": "https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits-in-kind.html", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "CIPP - interim guidance released", "url": "https://www.cipp.org.uk/resources/news/payrolling-of-biks-interim-guidance-legislation.html", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "CIPP - HMRC publishes payrolling BiK software specifications", "url": "https://www.cipp.org.uk/resources/news/mpbiks-software-specifications.html", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "ATT - HMRC announce phased implementation", "url": "https://www.att.org.uk/technical/hmrc-announce-phased-implementation-mandatory-payrolling-benefits-kind", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" }, { "source": "ICAEW - Budget 2025 salary sacrifice NIC cap", "url": "https://www.icaew.com/insights/tax-news/2025/nov-2025/budget-nic-saving-on-salary-sacrifice-pension-contributions-capped", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "KPMG - mandatory payrolling deferred to 2027/28", "url": "https://kpmg.com/uk/en/insights/tax/tmd-benefits-in-kind-mandatory-payrolling-deferred-until-2027-28.html", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "BDO - payrolling benefits in kind", "url": "https://www.bdo.co.uk/en-gb/insights/tax/global-employer-services/payrolling-benefits-in-kind", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" }, { "source": "Deloitte UK Tax Policy Map - mandatory payrolling", "url": "https://www.uktaxpolicymap.com/taxing-work-and-wealth/mandatory-payrolling-all-benefits-in-kind.aspx", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ICAEW - payroll services resources", "url": "https://www.icaew.com/technical/practice-resources/supporting-your-clients/services-for-business/payroll-services", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/government/publications/reporting-and-paying-income-tax-and-class-1a-national-insurance-contributions-on-benefits-in-kind-in-real-time-an-update/technical-note-mandating-the-reporting-of-benefits-in-kind-and-expenses-through-payroll-software-an-update", "label": "HMRC technical note: mandating the reporting of benefits in kind through payroll software (update)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/reporting-and-paying-income-tax-and-class-1a-national-insurance-contributions-on-benefits-in-kind-in-real-time-an-update", "label": "HMRC policy paper: reporting and paying tax and Class 1A NIC on benefits in real time", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time", "label": "HMRC interim guidance and legislation: mandatory payrolling", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/who-should-read-this", "label": "HMRC interim guidance: who should read this", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/getting-ready-for-mandatory-payrolling-of-benefits-in-kind", "label": "HMRC interim guidance: getting ready for mandatory payrolling", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/reporting-requirements", "label": "HMRC interim guidance: the reporting requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/payrolling-tax-employees-benefits-and-expenses-through-your-payroll", "label": "GOV.UK payrolling: tax employees' benefits and expenses through your payroll", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll", "label": "GOV.UK how to use the payrolling benefits and expenses online service", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/employer-reporting-expenses-benefits", "label": "GOV.UK expenses and benefits for employers: overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/report-end-of-year-expenses-and-benefits-online", "label": "GOV.UK expenses and benefits: reporting and paying (P11D, P11D(b))", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/employer-bulletin-june-2026/june-2026-issue-of-the-employer-bulletin", "label": "HMRC Employer Bulletin June 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/employer-bulletin-august-2026/august-2026-issue-of-the-employer-bulletin", "label": "HMRC Employer Bulletin August 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/employer-bulletin-april-2026/april-2026-issue-of-the-employer-bulletin", "label": "HMRC Employer Bulletin April 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/employer-bulletin-december-2025/december-2025-issue-of-the-employer-bulletin", "label": "HMRC Employer Bulletin December 2025", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin", "label": "HMRC Employer Bulletins (the collection)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/agent-update", "label": "HMRC Agent Updates (the collection)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2003/1/part/3", "label": "ITEPA 2003 Part 3 - employment income: earnings and benefits in kind", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/114", "label": "ITEPA 2003 s.114 - cars, vans and related benefits", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/175", "label": "ITEPA 2003 s.175 - benefit of a taxable cheap loan", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/uksi/2003/2682/contents", "label": "The Income Tax (PAYE) Regulations 2003", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://commonslibrary.parliament.uk/research-briefings/cbp-10423/", "label": "House of Commons Library - NICs (Employer Pensions Contributions) Bill", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cipp.org.uk/resources/news/breaking-news-payrolling-to-be-phased-april-2027.html", "label": "CIPP - payrolling to be phased from April 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits.html", "label": "CIPP - mandatory payrolling guidance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits-in-kind.html", "label": "CIPP - interim guidance and legislation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cipp.org.uk/resources/news/payrolling-of-biks-interim-guidance-legislation.html", "label": "CIPP - interim guidance released", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cipp.org.uk/resources/news/mpbiks-software-specifications.html", "label": "CIPP - HMRC publishes payrolling BiK software specifications", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.att.org.uk/technical/hmrc-announce-phased-implementation-mandatory-payrolling-benefits-kind", "label": "ATT - HMRC announce phased implementation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.icaew.com/insights/tax-news/2025/nov-2025/budget-nic-saving-on-salary-sacrifice-pension-contributions-capped", "label": "ICAEW - Budget 2025 salary sacrifice NIC cap", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://kpmg.com/uk/en/insights/tax/tmd-benefits-in-kind-mandatory-payrolling-deferred-until-2027-28.html", "label": "KPMG - mandatory payrolling deferred to 2027/28", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.bdo.co.uk/en-gb/insights/tax/global-employer-services/payrolling-benefits-in-kind", "label": "BDO - payrolling benefits in kind", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.uktaxpolicymap.com/taxing-work-and-wealth/mandatory-payrolling-all-benefits-in-kind.aspx", "label": "Deloitte UK Tax Policy Map - mandatory payrolling", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.icaew.com/technical/practice-resources/supporting-your-clients/services-for-business/payroll-services", "label": "ICAEW - payroll services resources", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 32 named sources that could be read published a usable figure; 29 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 115 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one dated row per step of the change - announcement, deferral, phasing decision, draft legislation, interim guidance, software specification, registration window, commencement - each quoted from the authority that made it, with the benefits in scope at that step and what moved. The derivation is the DIFF: what a given step changed against the step before it, and what an employer must now do that it did not have to do last month. Every incumbent republishes the current position; nobody keeps the dated series, which is why the April 2026 date is still repeated on pages written after it moved to April 2027.", "embed": "

4 to 50 percent

3 published figures, Payrolling Mandate Ledger, across 3 sources, read 7 November 2026

Source: p11dchanges.co.uk Payrolling Mandate Ledger
" }