Finance Bill Sub-Committee to hear evidence on the mandatory reporting of benefits in kind

On Thursday 29 October 2026 the House of Lords Economic Affairs Finance Bill Sub-Committee will be taking evidence from two panels of witnesses about the measure in the draft Finance Bill 202627 which will make the payrolling of benefits in kind mandatory.

At 9.45am the sub-committee will hear evidence from:

• Katie Close, Director of Tax, Institute of Chartered Accountants of Scotland
• Adelle Greenwood, Tax Technical Manager, Institute of Chartered Accountants in England and Wales
• Sarah Hewson, Chair of the Employment Tax Technical Committee, the Chartered Institute of Taxation
• Chris Campbell, Technical Officer, Association of Taxation Technicians.

At 10.45am the sub-committee will hear evidence from:

• Mathew Akrigg, Policy and Advisory Lead, Chartered Institute of Payroll Professionals
• Kevin Hart, CEO and Chair, Business Application Software Developers Association
• Andrew Scott, Principal Tax Advisor, Confederation of British Industry.

This evidence session, which is open to the public, will be held in Committee Room 1 of the House of Lords and streamed live and on demand on Parliament TV.

Questions the sub-committee is likely to ask include:

• Why has the optional take up of the payrolling of benefits by employers been so low?
• Do witnesses agree with HMRC's assessment that mandating the payrolling of benefits represents a simplification and will eventually reduce administrative costs for employers?
• How easy will it be for employers to value and report the specified benefits through payroll, particularly if values change in year?
• How well do the different businesses impacted by mandatory payrolling - such as employers, benefits providers, and payroll services - understand what this measure will mean for them?

• From a business' perspective, what other significant risks do witnesses see to the successful implementation of each phase in April 2027 and April 2028 respectively?
• How well has HMRC engaged with stakeholders on the development of this measure since it was first announced in January 2024?

This evidence session is part of the sub-committee's inquiry on the draft Finance Bill 202627. The sub-committee is exploring the following areas:

• Modernising the correction of errors.
• Mandatory reporting of benefits in kind in Real Time Information from April 2027.
• Reforming customs rules for low value imports.