Payrolling Mandate Ledger
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.
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (4)
- ITEPA 2003 Part 3 - employment income: earnings and benefits in kind, read 2026-11-07:
accordingly only operates where the cost of provision for the purposes of section 106(1) (as calculated under section 104) exceeds £75,000.
- HMRC technical note: mandating the reporting of benefits in kind through payroll software (update), read 2026-11-07:
Employers must not deduct more than 50% in tax from an employee’s pay.
- GOV.UK payrolling: tax employees' benefits and expenses through your payroll, read 2026-11-07:
Employers must not deduct more than 50% in tax from an employee’s pay.
- ITEPA 2003 Part 3 - employment income: earnings and benefits in kind, read 2026-11-07:
Car with electric range figure of 130 or more 4%
Read in full, publishes no figure
29 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC policy paper: reporting and paying tax and Class 1A NIC on benefits in real time, read 2026-10-10: read in full and no accepted figure on the page
- HMRC interim guidance and legislation: mandatory payrolling, read 2026-09-26: read in full and no accepted figure on the page
- HMRC interim guidance: who should read this, read 2026-09-26: read in full and no accepted figure on the page
- HMRC interim guidance: getting ready for mandatory payrolling, read 2026-09-26: read in full and no accepted figure on the page
- HMRC interim guidance: the reporting requirements, read 2026-09-26: read in full and no accepted figure on the page
- GOV.UK how to use the payrolling benefits and expenses online service, read 2026-11-07: read in full and no accepted figure on the page
- GOV.UK expenses and benefits for employers: overview, read 2026-11-07: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: reporting and paying (P11D, P11D(b)), read 2026-11-07: read in full and no accepted figure on the page
- HMRC Employer Bulletin June 2026, read 2026-09-12: every candidate on the page was refused
- HMRC Employer Bulletin August 2026, read 2026-09-12: read in full and no accepted figure on the page
- HMRC Employer Bulletin April 2026, read 2026-09-12: every candidate on the page was refused
- HMRC Employer Bulletin December 2025, read 2026-09-12: every candidate on the page was refused
- HMRC Employer Bulletins (the collection), read 2026-11-07: read in full and no accepted figure on the page
- HMRC Agent Updates (the collection), read 2026-11-07: read in full and no accepted figure on the page
- ITEPA 2003 s.114 - cars, vans and related benefits, read 2026-11-07: read in full and no accepted figure on the page
- ITEPA 2003 s.175 - benefit of a taxable cheap loan, read 2026-11-07: read in full and no accepted figure on the page
- The Income Tax (PAYE) Regulations 2003, read 2026-11-07: read in full and no accepted figure on the page
- House of Commons Library - NICs (Employer Pensions Contributions) Bill, read 2026-11-07: read in full and no accepted figure on the page
- CIPP - payrolling to be phased from April 2027, read 2026-11-07: read in full and no accepted figure on the page
- CIPP - mandatory payrolling guidance, read 2026-11-07: every candidate on the page was refused
- CIPP - interim guidance and legislation, read 2026-11-07: read in full and no accepted figure on the page
- CIPP - interim guidance released, read 2026-11-07: read in full and no accepted figure on the page
- CIPP - HMRC publishes payrolling BiK software specifications, read 2026-11-07: read in full and no accepted figure on the page
- ATT - HMRC announce phased implementation, read 2026-10-10: every candidate on the page was refused
- ICAEW - Budget 2025 salary sacrifice NIC cap, read 2026-11-07: every candidate on the page was refused
- KPMG - mandatory payrolling deferred to 2027/28, read 2026-11-07: every candidate on the page was refused
- BDO - payrolling benefits in kind, read 2026-10-10: every candidate on the page was refused
- Deloitte UK Tax Policy Map - mandatory payrolling, read 2026-09-12: read in full and no accepted figure on the page
- ICAEW - payroll services resources, read 2026-11-07: read in full and no accepted figure on the page
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.
115 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (32)
- HMRC technical note: mandating the reporting of benefits in kind through payroll software (update)(the publisher's own terms; quoted for reporting and comment)
- HMRC policy paper: reporting and paying tax and Class 1A NIC on benefits in real time(the publisher's own terms; quoted for reporting and comment)
- HMRC interim guidance and legislation: mandatory payrolling(the publisher's own terms; quoted for reporting and comment)
- HMRC interim guidance: who should read this(the publisher's own terms; quoted for reporting and comment)
- HMRC interim guidance: getting ready for mandatory payrolling(the publisher's own terms; quoted for reporting and comment)
- HMRC interim guidance: the reporting requirements(the publisher's own terms; quoted for reporting and comment)
- GOV.UK payrolling: tax employees' benefits and expenses through your payroll(the publisher's own terms; quoted for reporting and comment)
- GOV.UK how to use the payrolling benefits and expenses online service(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits for employers: overview(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: reporting and paying (P11D, P11D(b))(the publisher's own terms; quoted for reporting and comment)
- HMRC Employer Bulletin June 2026(the publisher's own terms; quoted for reporting and comment)
- HMRC Employer Bulletin August 2026(the publisher's own terms; quoted for reporting and comment)
- HMRC Employer Bulletin April 2026(the publisher's own terms; quoted for reporting and comment)
- HMRC Employer Bulletin December 2025(the publisher's own terms; quoted for reporting and comment)
- HMRC Employer Bulletins (the collection)(the publisher's own terms; quoted for reporting and comment)
- HMRC Agent Updates (the collection)(the publisher's own terms; quoted for reporting and comment)
- ITEPA 2003 Part 3 - employment income: earnings and benefits in kind(the publisher's own terms; quoted for reporting and comment)
- ITEPA 2003 s.114 - cars, vans and related benefits(the publisher's own terms; quoted for reporting and comment)
- ITEPA 2003 s.175 - benefit of a taxable cheap loan(the publisher's own terms; quoted for reporting and comment)
- The Income Tax (PAYE) Regulations 2003(the publisher's own terms; quoted for reporting and comment)
- House of Commons Library - NICs (Employer Pensions Contributions) Bill(the publisher's own terms; quoted for reporting and comment)
- CIPP - payrolling to be phased from April 2027(the publisher's own terms; quoted for reporting and comment)
- CIPP - mandatory payrolling guidance(the publisher's own terms; quoted for reporting and comment)
- CIPP - interim guidance and legislation(the publisher's own terms; quoted for reporting and comment)
- CIPP - interim guidance released(the publisher's own terms; quoted for reporting and comment)
- CIPP - HMRC publishes payrolling BiK software specifications(the publisher's own terms; quoted for reporting and comment)
- ATT - HMRC announce phased implementation(the publisher's own terms; quoted for reporting and comment)
- ICAEW - Budget 2025 salary sacrifice NIC cap(the publisher's own terms; quoted for reporting and comment)
- KPMG - mandatory payrolling deferred to 2027/28(the publisher's own terms; quoted for reporting and comment)
- BDO - payrolling benefits in kind(the publisher's own terms; quoted for reporting and comment)
- Deloitte UK Tax Policy Map - mandatory payrolling(the publisher's own terms; quoted for reporting and comment)
- ICAEW - payroll services resources(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "p11dchanges.co.uk Payrolling Mandate Ledger", updated 2026-11-08, https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger/.
Download the CSV (4 rows, computed 2026-11-08)
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Questions this data answers
What exactly changes about reporting benefits in kind, for which benefits, on which date, and what has changed about that plan since it was announced?
The Payrolling Mandate Ledger carries 3 published figures read from 3 sources' own pages, from 4 to 50 percent, read 7 November 2026.
Where do the figures in the Payrolling Mandate Ledger come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 32 named sources were read and 3 publish a figure; the 29 that publish none are recorded as not published, never estimated.