Dear customer,
Paying expenses and providing benefits to your employees – including directors – is another aspect of payroll that you need to keep up to date with.
If you’re new to payroll or fancy a refresher, join our live webinars, during which you can ask questions using the on-screen text box.
Expenses and benefits for your employees – trivial benefits
This webinar looks at:
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| • | what a trivial benefit is | | • | what conditions have to be met to be exempt from reporting to HMRC | | • | examples of trivial benefits scenarios | | • | what your responsibilities are | | • | record keeping requirements |
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Register here
Expenses and benefits for your employees – travel
Find out about the tax treatment of:
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| • | travel and subsistence payments to employees | | • | mileage payments for employees using their own vehicle | | • | benchmark and bespoke scale rates
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It also looks at the records that need to be kept and when they need to be reported.
Register here
Expenses and benefits for your employees – social functions and parties
We’ll be looking at:
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| • | the conditions for the event to be exempt from tax and National Insurance | | • | what to do if it’s not exempt | | • | PAYE Settlement Agreements and how to apply |
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Register here
If you’d like more information about a PAYE Settlement Agreement (PSA), which allows you to make one annual payment to cover the tax and National Insurance due on minor expenses or benefits – choose from the short videos in the 'PAYE Settlement Agreement (PSAs)' playlist, available on HMRC’s YouTube channel.
Yours faithfully
HM Revenue and Customs
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