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Expenses exemption and PAYE codes.
The latest edition of HMRC’s Employer Bulletin includes an article on end-of-year reporting a reminder to register for payroll benefits information about the apprenticeship levy updates on paying HMRC Scottish income tax and auto-enrolment and YouTube videos and much more including the issues summarised below.
Details are on GOV.UK at here.
Expenses exemption – year-end reporting
Since 6 April 2016 employers have not been required to apply to HMRC for a dispensation for employment expenses or benefits-in-kind that they provide to staff if the employee can claim a matching tax deduction.
Employers should be checking that employees are incurring and paying expenses of the same amount they claim and at the point of reimbursement be satisfying themselves that the expenses are not taxable. If the exemption applies the expenses and benefits should not be reported on form P11D.
Employers will...
