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.

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

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

• 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.