Specific benefits danger areas and employee risk pointers.
It will cover all the key areas of employer compliance in theory and practice including the complex issue of employment status but excluding shares.
Specifically the course will cover the following:
Identification of employees – where responsibility lies
Identifying emoluments – what is and what is not “employment income”
Allowable expenses – general rules; travel and subsistence; workplaces – permanent and temporary
Calculating benefits in kind – exempt and taxable
Rules on specific benefits, eg cars, vans, fuel, living accommodation, loans, employee pecuniary liabilities, travel expenses and subsistence allowances, homeworkers expenses claims and allowances
Outline of the PAYE system – legal background; employer responsibility; PAYE settlement agreements; salary sacrifice principles
Rules on reimbursed expenses
Recent and proposed developments in PAYE
WHO SHOULD ATTEND
This is an essential course as PAYE and NIC compliance should be a high priority for all employers as HMRC becomes ever more active in monitoring employer compliance. Anyone who has to deal with an HMRC PAYE compliance inspection visit or anyone in payroll or HR who has to deal with compliance end employee taxes on a regular basis should find this course of benefit.
This course is appropriate for all members of payroll and HR teams who need to be aware of employer responsibility and those involved in setting remuneration packages.