As part of the UK expense year end software release, we've made the following software changes.
Car benefits charge
The car benefit charge is based on the BIK rates for 2025/26. This value may vary where:
The car was unavailable for at least 30 consecutive days.
You were providing fuel for private use but stopped doing this.
Car fuel benefit charge
The car fuel benefit charge for the 2025/26 tax year rate is £28,200 which calculates based on the appropriate percentage from BIK rates for 2025/26 multiplied by the fixed figure of £28,200.
You can reduce the car fuel cash equivalent if:
The employee can't use the car for 30 days in a row.
The employee pays you back for all their private fuel.
You stopped providing fuel during the tax year.
Van benefit charge
The van benefit charge for the 2025/26 tax year rate is £4,020. You can reduce the van cash equivalent if:
The employee can't use the van for 30 days in a row.
The employee pays you to use the van privately.
Other employees use the van. In this scenario, divide £4,020 by the number of employees.
Van benefit charge zero emissions
Since April 2021, there has been no van benefit charge for vans that produce zero carbon emissions.
Van fuel benefit charge
The van fuel benefit charge for the 2025/26 tax year rate is £769. You can reduce this if:
The employee can't use the van for 30 days in a row.
The employee pays you back for all their private fuel.
You stopped providing fuel during the tax year.
P11D changes
New P11D Schema for 2024/25
The P11D Schema has updated to reflect the 2024/25 changes. These schema updates linked to the expense tax year are automatically handled within the system.
Section F
Data item 38. List price of car. Minor correction to format, change £1000.00 to £1.00.
Data item 39. Correction to format length from 9 figures to 8.
Data Item 46. Change to date in title from 2023/24 to 2024/25.
Data Item 47. Change to date in title from 2023/24 to 2024/25.
Section H
Data Item 53. Change to date in title from 5 April 2023 to 5 April 2024.
Data Item 53. Minor correction to format from 9999999.99 to 99999999.99.
Data Item 54. Change to date in title from 5 April 2024 to 5 April 2025.
Data Item 54. Minor correction to format from 9999999.99 to 99999999.99.
Data Item 55. Change to dates in title and business rules from 5 April 2023 and 5 April 2024 to 5 April 2024 and 5 April 2025.
Data Item 55. Minor correction to format from 9999999.99 to 99999999:99.
Data Item 56. Change to dates in title and business rules from 5 April 2023 and 5 April 2024 to 5 April 2024 and 5 April 2025.
Data Item 56. Minor correction to format from 9999999.99 to 99999999.99.
Data Item 57. Change to date in title from 2023/24 to 2024/25.
Data Item 58. Change to date in title from 2022/23 to 2024/25.
Data Item 59. Minor correction to format from 9999999.99 to 99999999.99.
Section M
Data Item 78. Change to Xpath from /IRenvelope/ExpensesAndBenefits/P11D/Other/Class1A/Desc to /IRenvelope/ExpensesAndBenefits/P11D/Other/Class1A/Other
P11D(B)
Data Item 110. Adjustment required. Minor correction to typo, change ‘Must not be present of’ to ‘Must not be present if’
Data Item 113. Change to the maximum field length to 11 from 9999999:99 to 99999999.99.
Class 1A NIC Rate
The Class 1A NIC rate is now 15.0%. Manually update it after processing the year-end cleardown. If generating a P11D for the previous tax year, revert the rate to 13.80%. To do this, follow the steps below.
You can update the Class 1A NIC rate in the following locations:
Portal
To update the NIC rate, follow the steps below.
From dashboard menu, click Payroll Dashboard.
Click Settings then click General.
Click System configuration.
Click General then click P11D.
Back Office
To update the NIC rate, follow the steps below.
Click CorePay then click Update.
Click Utilities then click System configuration.
Click General then click P11D.
P11D(b) only
For sites who need to generate a P11D(b) only, review these steps to generate a P11D(B) XML file.