# P11D Changes

> P11D abolished in 2027: from 6 April 2027 cars, car fuel, vans, van fuel and medical benefits must be payrolled in real time. Most other benefits follow in 2028.

## Key facts

- Mandatory payrolling of benefits in kind starts on 6 April 2027 and is phased: phase 1 covers company cars, car fuel, vans, van fuel and employer-provided medical benefits, and phase 2 from 6 April 2028 covers most remaining benefits.
- Employment-related loans and living accommodation are excluded from both phases and remain voluntary, so employers providing them will still file a P11D and P11D(b) unless they register to payroll them.
- Employers do not need to register to payroll the benefits that become mandatory in April 2027; registration is needed only for non-mandatory benefits, through a service opening in November 2026 with a deadline of 5 April 2027.

## Key pages

- [Is the P11D abolished in 2027?](https://p11dchanges.co.uk/): the main tool, answer above the fold.
- [Mandatory payrolling of benefits in kind: what happens in April 2027](https://p11dchanges.co.uk/payrolling-benefits-mandatory-2027/): From 6 April 2027 employers must payroll cars, car fuel, vans, van fuel and medical benefits, reporting Income Tax and Class 1A through the Full Payment Submission.
- [Is the P11D being abolished? What survives after April 2027](https://p11dchanges.co.uk/is-the-p11d-abolished/): The P11D is not abolished. It survives for loans, living accommodation, excepted employees and, until April 2028, most benefits outside the phase 1 list.
- [Class 1A National Insurance from April 2027: the double payment year](https://p11dchanges.co.uk/class-1a-national-insurance-changes/): Class 1A moves into real-time reporting for mandated benefits from April 2027, while the July 2027 P11D(b) payment for 2026 to 2027 still falls due.
- [Payrolling benefits registration: closed, and reopening November 2026](https://p11dchanges.co.uk/payrolling-benefits-registration/): You can only payroll benefits registered before 6 April 2026. Registration for voluntary payrolling of non-mandatory benefits reopens in November 2026.
- [Benefit by benefit: how reporting changes in 2027 and 2028](https://p11dchanges.co.uk/#data): original data table, updated 2026-08-14.
- [Full site content as markdown](https://p11dchanges.co.uk/llms-full.txt)

## Data

- Benefit by benefit: how reporting changes in 2027 and 2028. Methodology: Compiled from HMRC's interim guidance 'Mandatory payrolling of benefits in kind and expenses' (published 26 November 2025, updated 31 July 2026) and the policy paper 'Mandatory reporting of benefits in kind in Real Time Information (RTI) from April 2027', both on gov.uk, as at the updated date above. HMRC has confirmed that secondary legislation setting out the detailed scope, exclusions and operational rules will be introduced at Budget 2026, so the phase 2 list in particular may be refined. No penalty or cost figures are invented here: the penalty position quoted comes from HMRC's own penalties and interest chapter.
- Last updated: 2026-08-14. Every figure cites its source inline.
- Source: HMRC, mandatory payrolling of benefits in kind and expenses: interim guidance: https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time
- Source: HMRC, the phased introduction of mandatory payrolling: https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/the-phased-introduction-of-mandatory-payrolling-for-benefits-in-kind
- Source: HMRC policy paper, mandatory reporting of benefits in kind in RTI from April 2027: https://www.gov.uk/government/publications/changes-to-reporting-of-benefits-in-kind-from-april-2027/mandatory-reporting-of-benefits-in-kind-in-real-time-information-rti-from-april-2027
- Source: 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
- Source: gov.uk, expenses and benefits for employers: deadlines: https://www.gov.uk/employer-reporting-expenses-benefits/deadlines
- Source: gov.uk, expenses and benefits A to Z: https://www.gov.uk/expenses-and-benefits-a-to-z

## Citation

Cite as: "Benefit by benefit: how reporting changes in 2027 and 2028", P11D Changes, https://p11dchanges.co.uk/ (updated 2026-08-14).

## About

- P11D Changes is an information site. It is not affiliated with HM Revenue and Customs or any government department, and nothing here is tax advice. HMRC's detailed scope, exclusions and operational rules are due in secondary legislation at Budget 2026: confirm the current position on gov.uk before acting.
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