Expenses and Benefits

by Sarah Laing

Revised and up to date for 2022/23. This course provides an overview of the tax rules relating to expenses and benefits. It also help you identify when employers can make tax- and NIC-free payments to employees and the obligations involved.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Understand the tax rules relating to expenses payments and benefits-in-kind
  • Know how to calculate the tax charge
  • Recognise certain expenses and benefits which can be received tax-free
  • Understand employers’ reporting and compliance obligations

About the course

The rules for calculating, reporting and paying tax on expenses and benefits are complex and there are severe penalties for failing to adhere to them. So it's important for anyone who works in payroll or finance to understand the ins and outs of the benefits code.

Employers who provide expenses or benefits to employees or directors may need to notify HMRC and pay tax and NICs. The same goes for employees who receive them. This course provides a useful overview of this area of tax, before moving on to look at specific rules for common expenses and benefits, and employers' reporting and payment obligations.

This course has been revised and is up to date for 2022/23.

Look inside

imac
slide-1
slide-2
slide-3
slide-4
slide-5
slide-1-thumbnail
slide-2-thumbnail
slide-3-thumbnail
slide-4-thumbnail
slide-5-thumbnail

Contents

  • The expenses and benefits regime
    • Expenses
    • Benefits in kind
    • The benefits code
    • Form P11D
    • Taxable charges
    • PAYE codes
  • Expenses
    • Tax relief rules
    • Travel expenses
    • The different types of travel
    • Approved mileage allowance payments
    • Foreign travel expenses
    • Non-travel expense exemptions
  • Benefits
    • Benefits in kind
    • Company cars and fuel
    • Recent changes
    • Employer-provided vans
    • Trivial benefits
    • Tax-free benefits
    • Providing childcare
    • Tax-Free Childcare scheme
  • Employer obligations
    • Reporting obligations
    • Payrolling
    • PAYE Settlement Agreement
    • PSA deadlines
    • National Insurance Contributions
    • Penalties

Author

Sarah Laing

Sarah Laing is a Chartered Tax Adviser. Writing professionally since 1998, she joined CCH Editions as a Senior Technical Editor. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars.

Recommended

Why not upgrade?

Find the best way to complete your CPD

Course

Need just a few unitshourshours?

Pick n Mix

All you need for this year's CPD.

Licence

All you need for this year and more.

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours1,000+ unitshourshours1,000+ unitshourshours
Access period120 days120 days12 months12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team’s needs
Learn moreLearn moreLearn more
Recommended

Why not upgrade?

Find the best way to complete your CPD

Licence

All you need for this year and more.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

You might also like

Take a look at some of our bestselling courses