This course covers the statutory framework for payrolling benefits, highlighting the implications and opportunities, as well as the tax and National Insurance contributions (NICs) treatment of expenses and Benefits In Kind (BIK).

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?

Payroll and HR professionals in management or supervisory levels who are responsible for implementing an effective expenses and benefits policy where benefits are processed through the payroll.

What will I learn?

The course highlights the necessity to critically review existing expense policies in the light of last year’s changes and to identify the possible consequences to organisations if they fail to evaluate these.

It identifies which benefits can be payrolled, how to register with HMRC and gives step by step guidance on how to process the charges on benefits through the payroll. It also covers the implications and opportunities of the abolition of dispensations and the introduction of new statutory exemptions.

Course content

  • Statutory exemption for qualifying business expenses
    • How to reduce the risk of revocation and back-dated tax liability
    • Transitional arrangements for bespoke scale rates
    • End of the dispensation regime
  • Review current expense policies
    • Earnings where employees are entitled to income tax deduction
    • What needs to be reported to HMRC
    • Travel and subsistence
    • Homeworker
    • Current benchmark scale rates for meal allowances
  • Statutory exemption for trivial benefits
    • Identifying trivial benefits
    • Restrictions
    • Effect on end-of-year reporting
  • Abolition of the £8,500 threshold
    • Impact on benefits for low earners
    • How this affects employers
    • Impact on end-of-year reporting
  • Pay As You Earn Settlement Agreements (PSAs)
    • Setting up a PSA
    • Items that can be covered
    • Calculating tax and Class 1B NICs liability
    • Renewing or cancelling PSA
  • Voluntary payrolling of Benefits In Kind (BIK)
    • The statutory framework for payrolling explained
    • Implications for employees and employers
    • Impact on tax codes and procedures
    • Benefits that can be included and calculate their cash values
    • Effect on end-of-year reporting

Course aims

On completion, delegates should be able to:

  • Appreciate the importance of maintaining policies and processes to ensure compliance
  • Avoid risks of HMRC revoking dispensations or challenging expense policies
  • Confidently meet their obligations and responsibilities to their employer, employees and HMRC
  • Take full advantage of the latest statutory exemptions and the streamlined procedures, and understand the benefits and pitfalls

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