Starting from 2026 employers will be obliged to accrue in-kind benefits-in-kind (BIK benefits-in-kind) via payroll

From 2026, employers will be obliged to calculate in-kind benefits (BIK benefits-in-kind) through the payroll - legal aid

In this article, we offer a detailed overview of the UK tax and pension system, including personal and corporate taxation, as well as other important information that anyone planning to live, work or do business should know. in Great Britain.

Benefits-in-kind (BIK benefits-in-kind)

Benefits in kind, or "non-monetary remuneration", refers to various non-monetary benefits that employers provide to their employees, such as company cars, health insurance, housing assistance or meal coupons. These additional benefits are in addition to salary and are part of the overall compensation package.

HMRC has announced that from April 2026 it will be mandatory to charge Benefits in kind and pay Class 1A NICs via a pay slip. This is aimed at simplifying reporting and tax procedures to reduce the administrative burden on employers.

The implementation of this change will avoid the need to complete four million P11D returns and P11D(b) forms. However, there are still complications with paying BIK, as payment of Class 1A NICs continues to require a separate filing and payment via Form P11D(b).

It is not known whether class 1A NIC payment times will change as a result of these innovations. Some employers already choose to accrue only part of the benefits through payroll due to the complexity of their calculation.

Services of a lawyer for tax assistance

We provide the following services, which are performed by highly qualified specialists of our company:

• Consultations on general and specialized taxation;
• Tax planning, including general strategies and solutions for individual transactions;
• Help in obtaining an Individual National Insurance Number (NIN) and Tax Identification Number;
• Preparation and submission of annual tax returns;
• Compilation and submission of reports for foreign owners of real estate in Great Britain;
• Registration of British and offshore companies for the purchase of commercial real estate, as well as administrative and accounting services for corporate structures.

The importance of ordering legal support during taxation in the UK

Hiring legal support during taxation in the UK becomes particularly important in view of the upcoming changes in the taxation system, in particular with regard to benefits in kind (Benefits in Kind, or BIK). Such changes can create additional difficulties for employers, because it requires adaptation of internal reporting systems, adjustment of processes and additional accounting. 

A qualified lawyer will help you understand the new rules, ensure compliance with all requirements of tax legislation, reduce the administrative burden and avoid possible fines or mistakes. 

Legal support guarantees accuracy in maintaining tax documentation and timely submission of all necessary reports to HMRC, as well as provides confidence in the legality of actions, which is important for the successful operation of business in the conditions of new requirements.

Advantages of cooperation with the legal marketplace 'Consultant'

Legal marketplace 'Consultant' provides:

1. Qualified lawyers in tax law.
2. Focusing on achieving the best results.
3. Ensuring complete confidentiality and a personalized approach to each client.