Johnston Carmichael appoints Stephen Oates as head of payroll

Johnston Carmichael has appointed Stephen Oates as head of payroll. The appointment aims at reinforcing the firm’s commitment to guiding employers through upcoming regulatory changes and strengthening its specialist tax leadership.

David Ward, head of specialist taxes, commented, “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 advisor with more than 20 years’ experience, brings extensive expertise in tax strategy to his expanded role. He has been with Johnston Carmichael since in August 2022 – and became a partner in 2025.

Since his last promotion, he has led growth in both entrepreneurial taxes and employer services. His newest position will integrate those areas with payroll, creating a unified and strategic approach under the umbrella of the firm’s specialist taxes team.

The promotion of Oates, and creation of the new role 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.

Oates said to that end, “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.”