Johnston Carmichael appoints Stephen Oates as Head of Payroll
28 January 2026
Stephen, 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.
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.
"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."
David Ward, partner and Head of Specialist Taxes
"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."
Stephen Oates, partner and Head of Payroll