In simple terms
Status: HMRC interim guidanceWork through the list in order. Start with the employees and information you already have, then confirm software and reporting details when HMRC and your payroll provider are ready. You can print the checklist without entering or uploading any business data.
Stage 1
Now
- List every employee who receives a company car, fuel, van, van fuel or private medical cover.
- Write down where the information is kept and who keeps it up to date.
- Note how you currently prepare P11Ds and which providers or spreadsheets are involved.
- Ask finance to allow for the possible Class 1A payment overlap in 2027.
Stage 2
While HMRC finishes the rules
- Check benefit start and end dates, costs and employee payments.
- Fill gaps in vehicle prices, emissions, electric range and availability dates.
- Decide how payroll will be told when information arrives late or changes.
- Ask your payroll provider when its 2027 update will be ready and how you can test it.
Stage 3
When the final rules are available
- Get written confirmation that your payroll provider supports the final 2027/28 rules.
- Compare the information you hold with the final list your provider needs.
- Test each benefit, pay frequency and common change before going live.
- Agree who checks the results and who resolves anything that looks wrong.
Stage 4
Before the first 2027/28 payroll
- Add the opening benefit records and check them before payroll is calculated.
- Tell employees what is changing and resolve questions about their details.
- Compare the first draft payroll with your benefit list.
- Check the employer cost, payslip wording and HMRC submission before approval.
How it works
How this tool works
The checklist separates useful work you can do now from steps that must wait for HMRC and payroll providers. Print it from the browser or save it as a PDF.
