0800 435 772

A Practical Guide to the P11D and Expenses & Benefits

Updated Full-day course  |  6 CPD hours

£ 329 +VAT per person

£329 +VAT
per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

If you would like to make an enquiry simply fill in the quick contact form below and a member of our in­house team will be in touch shortly.

Fields marked with an * are mandatory

Home > Courses > A Practical Guide to the P11D and Expenses & Benefits

A Practical Guide to the P11D and Expenses & Benefits

Full-day course

Course prices:

Classroom: £329 +VAT per person

Course overview

This practical course clearly explains the rules relating to benefits in kind and expenses and how they should be applied in practice. It also guides you through the calculations that sit behind each section of the P11D return or voluntary payrolling, if you have chosen to adopt this. The course has been completely updated in respect to expenses and benefits provision for employees working at home during COVID-19, or being provided with any additional employer support.

The statutory rules in this area are constantly changing and it can be hard to keep up to date. The Government introduced a number of significant changes to the handling and reporting of benefits in kind, from April 2017, particularly where benefits are offered via a salary sacrifice arrangement (which now has a new name – an optional remuneration arrangement).

This course will cover both the current legislative framework and give you an insight into the future of benefits and expenses, helping you prepare for any changes ahead. The course also covers the challenges of flexible working in the 21st century such as homeworking, dual workplaces and supporting a remote workforce.

Attending this course will give you the confidence to know that you and your organisation are dealing with this challenging area correctly. Ultimately, it will help you avoid the costly penalties that HMRC can impose for incorrect or late P11D returns or incorrect processes that are discovered during a compliance review. HMRC have made it clear that the accurate processing of benefits and expenses is a key compliance focus.

Who should attend?

This course is ideal for anyone involved in payroll or compliance and particularly those responsible for the benefits packages within their organisation. It is also appropriate for finance team members who have to review and authorise expenses so they can identify non-compliant claims and items that need to be reported on the P11D.

What will you learn?

This course will cover the following:

  • The law and deadlines that apply to expenses and benefits processing
  • How to determine the appropriate treatment for a benefit or expense
    • Qualifying business expenses
    • Trivial benefits
    • Statutory exemptions
    • Candidates for a PAYE Settlement Agreement (PSA)
    • Taxable and NI’able benefits reported via the P11D
    • Taxable benefits reported on the P11D but NI’able through the payroll
  • How to ‘payroll’ benefits in kind for tax but report Employer’s Class 1A NICs via the P11d(b) known as 'voluntary payrolling'
  • Understand the impact on the cost to employee and employer of the way that benefits are provided 
  • Consider the 14 sections of the P11D and the tips and traps associated with each
  • Optional remuneration arrangements (the new name for salary sacrifice) and the impact that these will have for both employee and employer
  • Providing expenses and benefits to your employees during COVID-19; understanding which items will need to be reported, and how to report them, but also what could be provided tax free
  • The opportunity to discuss you own business scenarios such as the COVID-19 impact, homeworking, dual workplaces, staff and client entertaining and incentivising employees

Extra benefits

  • A course pack containing the information presented on the day
  • A certificate of attendance
  • Complimentary refreshments and lunch provided

Course presenters

  • Jo Marshall

    Jo has more than 20 years’ experience of working in payroll roles, most recently for a software house with many external clients. She now runs her own payroll services company and delivers consultancy and training on payroll issues for a variety of clients.

  • Kate Upcraft

    Kate is a renowned conference speaker and writer on legislative issues, including tax and National Insurance, benefits and the whole range of employer compliance responsibilities. She undertakes consultancy work with employers, assisting them with topics such as payroll health checks, RTI and auto-enrolment, systems selection and departmental re-engineering.

Course dates

Online course dates

  • 24 & 25 February 2021 | 1:30pm-4:30pm Book