Fourth's 2026 Tax Year End Services include everything you need to move into the new tax year with confidence.

PBIK (Payrolling Benefits in Kind)

Fourth UK Payroll Operations offers customers who use the payroll module within workforce management (WFM) a fully managed Payroll Benefits in Kind (PBIK) service to support compliance with HMRC requirements for reporting and taxing employee Benefits in Kind.

• Fourth will manage the setup, administration, and reconciliation of payrolled Benefits in Kind in line with HMRC legislation.
• Fourth will ensure that all Benefits in Kind are processed accurately through payroll, reducing the need for end-of-year P11D reporting where applicable.
• Benefits in Kind will be taxed through payroll using notional values shown on employee payslips, helping to prevent year-end tax surprises.
• Employers will have access to supporting guidance and FAQs, with a dedicated enquiry line available for Benefits in Kind queries.

The PBIK service is available as a fully managed service, helping employers prepare ahead of mandatory HMRC changes coming into effect in 2027, when Payrolling Benefits in Kind will become the standard approach. A full PBIK module will also be available within the Fourth system as a purchased add-on from 2027.

Please note: Registration for the 2026 PBIK service has now closed. If you would like to prepare for the 2027 rollout or register your interest in future availability, please complete the form and select ‘P60 with P11D’, indicating your interest in PBIK for 2027.

To learn more about the changes and how the switch from P11Ds may affect you, visit this article.

P60

Fourth UK Payroll Operations offers customers who use the payroll module within workforce management (WFM), our complete P60 solution to support you in meeting your end of year compliance requirements set out by HMRC.

• Fourth will produce all P60s accessible through the ESS/Engage app.
• Fourth will ensure that all P60s provided conform with HMRC compliance and legislation.
• Electronic P60s offer a substantially increased level of confidentiality, with the security of passwords.

Please see this article which provides instruction on downloading and viewing P60 documents from within Fourth’s Employee Self Service (ESS) product. ESS can be accessed on a mobile device or on a desktop PC/laptop via a web browser. This article gives instructions for using the mobile version but the steps required are identical. There is also a brief FAQ section at the end of the article.

P11D

Fourth would like to offer you our services and support in submitting all employees non-cash benefits and expenses.

Fourth UK Payroll Operations is offering you our comprehensive P11D solution to support you in meeting your end of year compliance requirements set out by HMRC.

Fourth will:

• Produce all P11Ds which your current employees can access through the ESS/Engage app
• Assign you to a dedicated specialist who will provide you with tools to assist with the gathering of the correct employee information
• Support you with advice with the treatment of company benefits
• Provide you will copies of all P11D, and P11D forms
• Send you accurate calculations based on the information provided by receiving a PDF draft version of P11D’s for review

HMRC will receive copies of all employees P11Ds including the P11Db return form by the 6th July from ourselves, giving you peace of mind.