Presented in association with

Taxation

Income / Capital / Employment Taxes

Practical Employer PAYE & NIC Compliance

PAYE and NIC compliance should now be a high priority for all employers as HMRC becomes ever more active in monitoring employer compliance.

This course will cover all the key areas of employer compliance in theory and practice including the complex issue of employment status. It will explain the basic law and practice in dealing with the calculation of taxable emoluments and will give delegates the background information they need to be able to complete P11Ds.

PROGRAMME

IDENTIFYING YOUR EMPLOYEES

• Categorisation – employed or self-employed?
• Case law and practice
• Employer responsibility

IDENTIFYING EMOLUMENTS AND EXPENSES

• Definition of emoluments
• Ex gratia payments
• Termination payments

ALLOWABLE EXPENSES

• General rules
• Travel and subsistence
• Workplaces – permanent and temporary

CALCULATING BENEFITS IN KIND

• Benefits taxable on all employees
• What benefits are exempt
• How benefits are calculated
• Car benefits
• Other benefits

OUTLINE OF PAYE SYSTEM

• Legal background to PAYE
• Key employer responsibility
• PAYE settlement agreements
• Dispensations

SPEAKER

Anne Mathieson BA, FCA, CTA
Lecturer and Tax Practitioner

9 June 2008	£510 + VAT
6 November 2008	£510 + VAT

1 day course 09.30-17.00

Practical Employer PAYE & NIC Compliance