CPD Hours Level
Workshop 3 IntermediateInformation
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With the move to Real Time reporting of cash earnings now complete (even if there are still teething problems!) HMRC's attention has now turned to the treatment and reporting of expenses and benefits. This workshop will cover the current rules on the provision of benefits in kind and handling of employee's expenses as well as the voluntary payrolling of benefits that began in April 2016 and the restrictions on salary sacrifice from April 2017.

This course is aimed at payroll managers/supervisors and practice managers who oversee payroll or compliance, as well as HR and finance teams who are involved in reward policies and/or the payment of expenses.

What You Will Learn

This course will cover the following:

  • The law and deadlines that apply to expenses and benefits processing
  • How to determine the appropriate treatment for a benefit or expense
  • Qualifying business expenses
  • Statutory exemptions
  • Candidates for a PAYE Settlement Agreement (PSA)
  • Expenses and benefits that are reported on the P11D
  • Expenses and benefits that are reported as taxable via the P11D but subject to NI through the payroll
  • Understand the impact of the way that benefits are provided on the taxable benefit calculation
  • Consider the 14 sections of the P11D and the tips and traps associated with each
  • What does the future look like for benefits provision with changes to:
    • Voluntary payrolling (from April 2016)
    • The statutory exemption for trivial benefits (from April 2015)
    • The abolition of dispensations (from April 2016)
    • The simplification of PSAs
    • Changes to the deadlines for 'making good' to reduce/remove a benefit
    • Benefits that can still be offered via salary sacrifice (April 2017)
    • Low Emission cars

Quick Quiz - Test Your Knowledge: Just click Payroll

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Workshop | 05.06.2019

London | 9:30am - 12:45pm

Payroll Expenses & Benefits Workshop

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9:30am - 12:45pm
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