09 April 2024

With the end of another tax year, we approach the time of year that payroll professionals love to hate, as we prepare for the year end returns.

HM Revenue and customs (HMRC) has updated the guidance on tax and primary Class 1 National Insurance Contributions (NICs) on expenses and benefits paid by employers.

The guidance outlines the treatment of:

  • reimbursed expenses
  • how to gross up
  • direct provision of travel and subsistence
  • considerations when making grossed up payments
  • working examples.

 Further information can be found on gov.uk.

The CIPP offer a range of training courses to enable payroll professionals enhance their knowledge and skills, including P11Ds, expenses and benefits.

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