# 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.

P11D Changes · https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger/ · computed 2026-11-08

**Range of the published figures:** 4 to 50 % (range 4 to 50 %; 3 published figures; 3 of 32 sources read publish one).

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 source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Read |
|---|---|---|
| [ITEPA 2003 Part 3 - employment income: earnings and benefits in kind](https://www.legislation.gov.uk/ukpga/2003/1/part/3) | 75,000 GBP | 2026-11-07 |
| [HMRC technical note: mandating the reporting of benefits in kind through payroll software (update)](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) | 50 % | 2026-11-07 |
| [GOV.UK payrolling: tax employees' benefits and expenses through your payroll](https://www.gov.uk/guidance/payrolling-tax-employees-benefits-and-expenses-through-your-payroll) | 50 % | 2026-11-07 |
| [ITEPA 2003 Part 3 - employment income: earnings and benefits in kind](https://www.legislation.gov.uk/ukpga/2003/1/part/3) | 4 % | 2026-11-07 |

## The sentence each figure was read from (4)

- [ITEPA 2003 Part 3 - employment income: earnings and benefits in kind](https://www.legislation.gov.uk/ukpga/2003/1/part/3), 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)](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), 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](https://www.gov.uk/guidance/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](https://www.legislation.gov.uk/ukpga/2003/1/part/3), read 2026-11-07: "Car with electric range figure of 130 or more 4%"

## Read in full, publishes no figure

- [HMRC policy paper: reporting and paying tax and Class 1A NIC on benefits in real time](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), read 2026-10-10: read in full and no accepted figure on the page
- [HMRC interim guidance and legislation: mandatory payrolling](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time), read 2026-09-26: read in full and no accepted figure on the page
- [HMRC interim guidance: who should read this](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/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](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), read 2026-09-26: read in full and no accepted figure on the page
- [HMRC interim guidance: the reporting requirements](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/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](https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll), read 2026-11-07: read in full and no accepted figure on the page
- [GOV.UK expenses and benefits for employers: overview](https://www.gov.uk/employer-reporting-expenses-benefits), 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))](https://www.gov.uk/guidance/report-end-of-year-expenses-and-benefits-online), read 2026-11-07: read in full and no accepted figure on the page
- [HMRC Employer Bulletin June 2026](https://www.gov.uk/government/publications/employer-bulletin-june-2026/june-2026-issue-of-the-employer-bulletin), read 2026-09-12: every candidate on the page was refused
- [HMRC Employer Bulletin August 2026](https://www.gov.uk/government/publications/employer-bulletin-august-2026/august-2026-issue-of-the-employer-bulletin), read 2026-09-12: read in full and no accepted figure on the page
- [HMRC Employer Bulletin April 2026](https://www.gov.uk/government/publications/employer-bulletin-april-2026/april-2026-issue-of-the-employer-bulletin), read 2026-09-12: every candidate on the page was refused
- [HMRC Employer Bulletin December 2025](https://www.gov.uk/government/publications/employer-bulletin-december-2025/december-2025-issue-of-the-employer-bulletin), read 2026-09-12: every candidate on the page was refused
- [HMRC Employer Bulletins (the collection)](https://www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin), read 2026-11-07: read in full and no accepted figure on the page
- [HMRC Agent Updates (the collection)](https://www.gov.uk/government/collections/agent-update), read 2026-11-07: read in full and no accepted figure on the page
- [ITEPA 2003 s.114 - cars, vans and related benefits](https://www.legislation.gov.uk/ukpga/2003/1/section/114), read 2026-11-07: read in full and no accepted figure on the page
- [ITEPA 2003 s.175 - benefit of a taxable cheap loan](https://www.legislation.gov.uk/ukpga/2003/1/section/175), read 2026-11-07: read in full and no accepted figure on the page
- [The Income Tax (PAYE) Regulations 2003](https://www.legislation.gov.uk/uksi/2003/2682/contents), read 2026-11-07: read in full and no accepted figure on the page
- [House of Commons Library - NICs (Employer Pensions Contributions) Bill](https://commonslibrary.parliament.uk/research-briefings/cbp-10423/), read 2026-11-07: read in full and no accepted figure on the page
- [CIPP - payrolling to be phased from April 2027](https://www.cipp.org.uk/resources/news/breaking-news-payrolling-to-be-phased-april-2027.html), read 2026-11-07: read in full and no accepted figure on the page
- [CIPP - mandatory payrolling guidance](https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits.html), read 2026-11-07: every candidate on the page was refused
- [CIPP - interim guidance and legislation](https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits-in-kind.html), read 2026-11-07: read in full and no accepted figure on the page
- [CIPP - interim guidance released](https://www.cipp.org.uk/resources/news/payrolling-of-biks-interim-guidance-legislation.html), read 2026-11-07: read in full and no accepted figure on the page
- [CIPP - HMRC publishes payrolling BiK software specifications](https://www.cipp.org.uk/resources/news/mpbiks-software-specifications.html), read 2026-11-07: read in full and no accepted figure on the page
- [ATT - HMRC announce phased implementation](https://www.att.org.uk/technical/hmrc-announce-phased-implementation-mandatory-payrolling-benefits-kind), read 2026-10-10: every candidate on the page was refused
- [ICAEW - Budget 2025 salary sacrifice NIC cap](https://www.icaew.com/insights/tax-news/2025/nov-2025/budget-nic-saving-on-salary-sacrifice-pension-contributions-capped), read 2026-11-07: every candidate on the page was refused
- [KPMG - mandatory payrolling deferred to 2027/28](https://kpmg.com/uk/en/insights/tax/tmd-benefits-in-kind-mandatory-payrolling-deferred-until-2027-28.html), read 2026-11-07: every candidate on the page was refused
- [BDO - payrolling benefits in kind](https://www.bdo.co.uk/en-gb/insights/tax/global-employer-services/payrolling-benefits-in-kind), read 2026-10-10: every candidate on the page was refused
- [Deloitte UK Tax Policy Map - mandatory payrolling](https://www.uktaxpolicymap.com/taxing-work-and-wealth/mandatory-payrolling-all-benefits-in-kind.aspx), read 2026-09-12: read in full and no accepted figure on the page
- [ICAEW - payroll services resources](https://www.icaew.com/technical/practice-resources/supporting-your-clients/services-for-business/payroll-services), 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.

## Sources

- [HMRC technical note: mandating the reporting of benefits in kind through payroll software (update)](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) (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](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) (the publisher's own terms; quoted for reporting and comment)
- [HMRC interim guidance and legislation: mandatory payrolling](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time) (the publisher's own terms; quoted for reporting and comment)
- [HMRC interim guidance: who should read this](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/who-should-read-this) (the publisher's own terms; quoted for reporting and comment)
- [HMRC interim guidance: getting ready for mandatory payrolling](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) (the publisher's own terms; quoted for reporting and comment)
- [HMRC interim guidance: the reporting requirements](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/reporting-requirements) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK payrolling: tax employees' benefits and expenses through your payroll](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK expenses and benefits for employers: overview](https://www.gov.uk/employer-reporting-expenses-benefits) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK expenses and benefits: reporting and paying (P11D, P11D(b))](https://www.gov.uk/guidance/report-end-of-year-expenses-and-benefits-online) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employer Bulletin June 2026](https://www.gov.uk/government/publications/employer-bulletin-june-2026/june-2026-issue-of-the-employer-bulletin) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employer Bulletin August 2026](https://www.gov.uk/government/publications/employer-bulletin-august-2026/august-2026-issue-of-the-employer-bulletin) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employer Bulletin April 2026](https://www.gov.uk/government/publications/employer-bulletin-april-2026/april-2026-issue-of-the-employer-bulletin) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employer Bulletin December 2025](https://www.gov.uk/government/publications/employer-bulletin-december-2025/december-2025-issue-of-the-employer-bulletin) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employer Bulletins (the collection)](https://www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Agent Updates (the collection)](https://www.gov.uk/government/collections/agent-update) (the publisher's own terms; quoted for reporting and comment)
- [ITEPA 2003 Part 3 - employment income: earnings and benefits in kind](https://www.legislation.gov.uk/ukpga/2003/1/part/3) (the publisher's own terms; quoted for reporting and comment)
- [ITEPA 2003 s.114 - cars, vans and related benefits](https://www.legislation.gov.uk/ukpga/2003/1/section/114) (the publisher's own terms; quoted for reporting and comment)
- [ITEPA 2003 s.175 - benefit of a taxable cheap loan](https://www.legislation.gov.uk/ukpga/2003/1/section/175) (the publisher's own terms; quoted for reporting and comment)
- [The Income Tax (PAYE) Regulations 2003](https://www.legislation.gov.uk/uksi/2003/2682/contents) (the publisher's own terms; quoted for reporting and comment)
- [House of Commons Library - NICs (Employer Pensions Contributions) Bill](https://commonslibrary.parliament.uk/research-briefings/cbp-10423/) (the publisher's own terms; quoted for reporting and comment)
- [CIPP - payrolling to be phased from April 2027](https://www.cipp.org.uk/resources/news/breaking-news-payrolling-to-be-phased-april-2027.html) (the publisher's own terms; quoted for reporting and comment)
- [CIPP - mandatory payrolling guidance](https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits.html) (the publisher's own terms; quoted for reporting and comment)
- [CIPP - interim guidance and legislation](https://www.cipp.org.uk/resources/news/mandatory-payrolling-of-benefits-in-kind.html) (the publisher's own terms; quoted for reporting and comment)
- [CIPP - interim guidance released](https://www.cipp.org.uk/resources/news/payrolling-of-biks-interim-guidance-legislation.html) (the publisher's own terms; quoted for reporting and comment)
- [CIPP - HMRC publishes payrolling BiK software specifications](https://www.cipp.org.uk/resources/news/mpbiks-software-specifications.html) (the publisher's own terms; quoted for reporting and comment)
- [ATT - HMRC announce phased implementation](https://www.att.org.uk/technical/hmrc-announce-phased-implementation-mandatory-payrolling-benefits-kind) (the publisher's own terms; quoted for reporting and comment)
- [ICAEW - Budget 2025 salary sacrifice NIC cap](https://www.icaew.com/insights/tax-news/2025/nov-2025/budget-nic-saving-on-salary-sacrifice-pension-contributions-capped) (the publisher's own terms; quoted for reporting and comment)
- [KPMG - mandatory payrolling deferred to 2027/28](https://kpmg.com/uk/en/insights/tax/tmd-benefits-in-kind-mandatory-payrolling-deferred-until-2027-28.html) (the publisher's own terms; quoted for reporting and comment)
- [BDO - payrolling benefits in kind](https://www.bdo.co.uk/en-gb/insights/tax/global-employer-services/payrolling-benefits-in-kind) (the publisher's own terms; quoted for reporting and comment)
- [Deloitte UK Tax Policy Map - mandatory payrolling](https://www.uktaxpolicymap.com/taxing-work-and-wealth/mandatory-payrolling-all-benefits-in-kind.aspx) (the publisher's own terms; quoted for reporting and comment)
- [ICAEW - payroll services resources](https://www.icaew.com/technical/practice-resources/supporting-your-clients/services-for-business/payroll-services) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

CSV: https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger.csv
JSON: https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger.json
Embed (plain HTML, static link back): see https://p11dchanges.co.uk/datasets/payrolling-mandate-ledger/#median