Johnston Carmichael appoints Stephen Oates as payroll head

Core Viewpoint - Johnston Carmichael has appointed Stephen Oates as head of payroll to enhance its specialist tax leadership and assist employers with upcoming regulatory changes in payroll and employment tax reporting [1][2]. Group 1: Appointment and Expertise - Stephen Oates brings over 20 years of experience in tax strategy and has been with Johnston Carmichael since August 2022, becoming a partner in 2025 [2]. - His strategic outlook and expertise in payroll, employer services, and entrepreneurial tax incentives are expected to be crucial for employers navigating the evolving tax landscape [2]. Group 2: Structural Changes and Responsibilities - Oates will oversee the integration of payroll with Entrepreneurial Taxes and Employer Services teams under the Specialist Taxes structure, creating a unified oversight for related services [3]. - This structural change aligns with the upcoming payroll benefits in kind (PBIK) rules set to take effect in April 2027, which will require new reporting and tax collection methods [3][4]. Group 3: Implications of New Regulations - The new PBIK regime mandates that employers report and collect income tax on non-cash benefits, such as company cars and private medical insurance, through real-time payroll submissions, replacing the current end-of-year P11D process [4]. - Oates emphasized the importance of a reliable and accurate payroll service for maintaining employee trust and satisfaction amidst these changes [4][5].