Payrolling Benefits - The first year

We are preparing for the mandatory change to payrolling benefits, but are completely confusion with the impact to employees. The HMRC webinar says there will not be a double tax and this is a common mis-conception, but it doesn't explain this. My assumption is: - 2025-2026 - finishes - We register for payrolling benefits, new tax codes issued. - 2026-2027 begins and we start taxing the employee for their healthcare on a monthly basis - July 2026 - We submit the P11ds for the healthcare in relation to 2025-2026. Therefore, resulting in another tax code change - so there will be a double tax for the year? Please correct me if I'm wrong! We really want to get this right in our minds, so we can prepare employees.

Hi ,
 

If the employer reports something on a P11d and the employees dont call to update their own tax code in year, they will being paying tax for the previous tax year at the same time as paying the current tax years payrolled benefits. Thank you .