Johnston Carmichael, an independent UK-based accountancy and consultancy firm, has appointed Stephen Oates as Head of Payroll.
The move aims to help employers navigate upcoming regulatory changes and strengthen the company’s specialist tax leadership.
David Ward, Johnston Carmichael partner and specialist tax manager, said: “With major changes coming to payroll and employment tax reporting, Stephen’s appointment allows Johnston Carmichael to guide its clients through this transition.
“His strategic insight and expertise in payroll, employer services and entrepreneurial tax incentives will be invaluable to employers navigating an evolving tax landscape.”
Oates is a tax associate and licensed tax advisor with over 20 years of experience in tax strategy.
He joined Johnston Carmichael in August 2022 and became a partner in 2025.
Within the company, he oversaw the development of the entrepreneurial tax and employer services teams. Its new mission brings together payroll and these two areas within the company’s Specialized Taxes structure, creating a single point of control for associated services.
The timing of this decision coincides with preparations for new rules on social benefits in kind (PBIK), which are expected to come into force in April 2027.
Under the upcoming scheme, employers will be required to report and collect income tax on non-cash benefits such as company cars and private medical insurance through payroll using real-time information.
This will replace the current year-end P11D process, moving the collection of tax on these benefits to monthly payroll deductions.
Stephen said: “A reliable and accurate payroll service is essential to maintaining employee trust and satisfaction.
“There are clear synergies between payroll and employer services, which will only become more apparent with PBIK. I am therefore delighted to combine these areas under one roof to enable strategic thinking and continue to help employers incentivize staff while meeting all tax and reporting requirements.
“Johnston Carmichael Appoints Stephen Oates as Payroll Manager” was originally created and published by International Accounting Bulletina brand owned by GlobalData.
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