People & Skills – British SME

Pen-and-ink illustration of a small employer reviewing payroll benefits records, with a small tucked-away Union Jack as the only coloured element

HMRC phases in payrolling benefits in kind: what small employers should prepare for

by Alistair Cowen-Page
16 June 202615 July 2026

HMRC says mandatory payrolling of benefits in kind will now be phased in from April 2027, giving small employers more time to prepare payroll data, software and staff processes.

Pen-and-ink illustration of a small business owner checking payroll records at a desk, with a small tucked-away Union Jack as the only coloured element

HMRC minimum wage checks: what small employers should review now

by Alistair Cowen-Page
14 June 202615 July 2026

HMRC has updated its employer factsheet on National Minimum Wage checks, making this a useful moment for small firms to review pay records, working time and underpayment risk.