Do I still need to file a P11D for 2025/26 if benefits are being payrolled?

For 2025/26, yes — the P11D and P11D(b) obligations still stand, with the P11D(b) due 6 July 2026, even if you voluntarily payrolled benefits during the year. Voluntary payrolling only collects the Income Tax through the employee's tax code; you still need the P11D(b) to report and pay Class 1A National Insurance on those benefits. The big change to be aware of is that mandatory payrolling has been delayed: instead of April 2026, it will now be phased in from April 2027, starting with company cars, car and van fuel, vans and employer-provided medical benefits. From April 2028 it extends to most remaining benefits in kind, while mandatory payrolling for employer-provided loans and accommodation is still to be confirmed — so P11D reporting stays for those for now. That means for the current 2026/27 tax year, payrolling is still voluntary and the P11D regime carries on as before. If you've already been payrolling voluntarily, keep doing it — but don't skip the P11D(b), or you'll underpay Class 1A.