Johnston Carmichael appoints Stephen Oates as head of Payroll

Johnston Carmichael has appointed Stephen Oates as head of Payroll, in a bid to “reinforce its commitment” to guiding employers through upcoming regulatory changes and strengthening its specialist tax leadership.

Oates, a tax partner and chartered tax adviser with more than 20 years’ experience, brings extensive expertise in tax strategy to his expanded role.

Since joining Johnston Carmichael in August 2022 and becoming partner in 2025, he has led growth in both Entrepreneurial Taxes and Employer Services. His new position integrates these areas with payroll, creating a unified and strategic approach under the umbrella of the firm’s Specialist Taxes team.

The firm said his appointment comes at a pivotal time, as UK employers prepare for new Payroll Benefits in Kind (PBiK) reporting regulations effective April 2027. Under these rules, employers must report and collect tax on non-cash benefits – such as company cars and private medical insurance – through payroll via Real Time Information (RTI) submissions.

The new process will replace traditional end-of-year P11D forms and allow monthly tax deductions from employees.

David Ward, partner and Head of Specialist Taxes, 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 added: “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 combing 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.”