Johnston Carmichael, a UK-based independent accountancy and advisory practice, has named Stephen Oates as its head of payroll.

The move is intended to support employers in managing forthcoming regulatory changes and strengthen the company’s specialist tax leadership.

Johnston Carmichael partner and specialist taxes head David Ward said: “With major changes ahead in payroll and employment tax reporting, Stephen’s appointment positions Johnston Carmichael to guide clients through this transition.

“His strategic outlook and expertise across payroll, employer services and entrepreneurial tax incentives will be invaluable to employers navigating an evolving tax landscape.”

Oates is a tax partner and chartered tax adviser with more than 20 years’ experience in tax strategy.

He joined Johnston Carmichael in August 2022 and became a partner in 2025.

At the company, he has overseen the development of the Entrepreneurial Taxes and Employer Services teams. His new remit brings payroll together with these two areas under the company’s Specialist Taxes structure, creating a single oversight point for related services.

The timing of the move coincides with preparations for new payroll benefits in kind (PBIK) rules, due to come into force in April 2027.

Under the upcoming regime, 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 submissions.

This will replace the current end-of-year P11D process, shifting the tax collection on these benefits to monthly payroll deductions.

Stephen said: “A reliable, accurate payroll service is essential for maintaining employee trust and satisfaction.

“There are obvious synergies between payroll and employer services, which will only become more apparent with PBIK, so I am excited to be combining these areas under a common umbrella to enable strategic thinking and continue to help employers to incentivise staff while meeting all tax and reporting requirements.”