Expenses, Benefits & Rewards - Managing P11D & Payrolling

Introduction

In our day-to-day professional lives, employers provide many expenses, benefits and rewards packages to attract and retain staff. Many are subject to P11D reporting for the collection of Income Tax (from the employee) and P11D(b) reporting for National Insurance (employer and, sometimes, both employee and employer).

Phase 1 of payrolling commences in April 2027 so there is not a better time to consider the ways that the P11D / payrolling obligation can be avoided altogether. This applies to a host of expenses, benefits and rewards because of HMRC concessions or provisions in legislation. Of course, all come with conditions and limits - and all are complicated if they are provided via a salary sacrifice / optional remuneration arrangement (OpRA).

This webinar aims to draw attention to the wide range of expenses, benefits and rewards that can be provided without a P11D recording and reporting obligation. It will also provide essential links to HMRC guidance and legislation to enable practical operation at the workplace.

What You Will Learn

This webinar will cover the following:

• The fundamentals of P11D and P11D(b) reporting
• Payrolling and the changes to the above fundamentals
• The PAYE settlement agreement
• The trivial benefits exemption
• The OpRA interactions
• Other tax-free expenses and benefits, all with links to further guidance