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 2026/27. 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 2026/27 tax year rate is £29,200 which calculates based on the appropriate percentage from BIK rates for 2026/27 multiplied by the fixed figure of £29,200.
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 2026/27 tax year rate is £4,170. 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 £4,170 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 2026/27 tax year rate is £798. 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.
Check the Vehicle Cash Equivalent and Vehicle Fuel Cash Equivalent values.
P11D changes
New P11D Schema for 2025/26
The P11D Schema has updated to reflect the 2025/26 changes. These schema updates linked to the expense tax year are automatically handled within the system.
Section F
Data Item 46. Change to date in title from 2024/25 to 2025/26.
Data Item 47. Change to date in title from 2024/25 to 2025/26.
Section H
Data Item 53. Change to date in title from 5 April 2024 to 5 April 2025.
Data Item 54. Change to date in title from 5 April 2025 to 5 April 2026.
Data Item 55. Change to dates in title and business rules from 5 April 2024 and 5 April 2025 to 5 April 2025 and 5 April 2026.
Date Item 56. Change to dates in title from 5 April 2024 and 5 April 2025 to 5 April 2025 and 5 April 2026.
Data Item 57. Change to date in title from 2024/25 to 2025/26.
Data Item 58. Change to date in title from 2024/25 to 2025/26
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 update the Class 1A NIC rate, follow the steps in the relevant section.
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.