Course of the week: P11D, Expenses and Benefits

06 March 2017

The tax and NICs treatment of expense payments and benefits in kind 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 benefits in kind. It is common place 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 of the tax and NICs rules and to provide them with clarity and confidence.

Who should attend?
Anyone with responsibility for the compensation and benefits packages within their organisation.

Course content

  • Statutory requirements and implications
  • Cars and vans
  • 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 waiver schemes
  • Flexible benefits schemes
  • PAYE settlement agreements
  • Taxed award schemes
  • Grossing up

Course aims
On completion, delegates should:

  • Understand the general tax and NICs rules of expenses payments and benefits in kind 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

Dates coming up

15 March 2017 - London

21 March 2017 - Glasgow

22 March 2017 - Leeds

26 April 2017 - Birmingham

To book
You can book your place on this course by visiting the website, email us or phone us on 0121 712 1063.


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