Designed to give delegates clarity and confidence about how to process the P11D, P11Db forms, PAYE Settlement Agreements (PSA) and net to gross calculations.

Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email admin@cipp.org.uk.

Who is this course aimed at?

Individuals responsible for designing and implementing effective expenses and benefits policy, as well as completing and submitting the relevant annual returns.

Why should I invest in this course?

The tax and NICs treatment of expense payments and Benefits In Kind (BIK) is complex, with numerous pitfalls for the unwary or unprepared.

Without exception, every year there are changes to the statutory rules which impact on employers’ systems and processes. Employers are constantly alert to controlling and reducing employment costs yet often seek to maintain or enhance the range of benefits on offer to their employees.

Whenever HMRC conducts an audit of an employer’s records, processes and systems, the inspector focuses on the payment of expenses and the provision of BIK. It is commonplace for HMRC to find discrepancies and to demand the payment of significant amounts of underpaid tax and NICs for past years. Misunderstanding the implications of the statutory requirements can prove very costly.

This course is designed to guide delegates through the complexities and statutory rules for tax and National Insurance contributions (NICs) treatment of expense payments and BIK, enabling you to appreciate the numerous challenges and common errors in calculating notional values. The course also covers the correct completion of the annual returns.

You will gain the knowledge and confidence to calculate and report the value of benefits correctly, reducing the risk of HMRC finding discrepancies that could lead to severe fines and penalties.

Course content

  • Statutory requirements and implications
  • Common errors when calculating company cars and fuel
  • Childcare
  • Beneficial loans
  • Relocations
  • Travel and subsistence expenses
  • Other expenses
  • Entertainment
  • Telephones
  • Subscriptions
  • Vouchers / credit cards / tokens
  • Gifts and awards
  • Retirement benefits
  • Salary sacrifice and tax / NICs changes from April 2017
  • Flexible benefits schemes
  • Pay As You Earn (PAYE) settlement agreements
  • Taxed award schemes
  • Grossing up from net payment
  • Key forms and dates
  • Penalties and fines

Course aims

On completion, delegates should:

  • Understand the general tax and NICs rules of expenses payments and BIK for employers and employees
  • Comprehend the processing and recording requirements of expenses and benefits
  • Confidently conduct discussions and negotiations with HMRC
    • Review their employer’s expenses and benefits systems

Booking information

For more information please email admin@cipp.org.uk or call us on 0121 712 1063. 

Closing date for bookings is two weeks prior to the course date.

In-house delivery

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply