On 22 November 2023, Chancellor Jeremy Hunt presented…
There is a wide range of expenses and benefits received by employees – including directors.
If you would like more information – or maybe just a refresher – on how to deal with such payments and the effects on tax and National Insurance, HMRC have some useful webinars to support you.
Expenses and benefits for your employees – if your employees have more than one workplace
Find out about:
• employee travel to different types of workplace,
• geographical locations,
• the 24-month rule, and
• the 40% test.
Expenses and benefits for your employees – travel
This webinar covers reimbursing employees undertaking travel on behalf of the employer, including the tax treatment of:
• travel and subsistence payments to employees;
• mileage payments for employees using their own vehicle;
• benchmark and bespoke scale rates; and
• records and reporting requirements.
Expenses and benefits for your employees – company cars, vans and fuel
If your employees have private use of a company vehicle, HMRC will cover:
• how to use the online calculator to work out the amount to report for payrolling or on the P11D;
• fuel made available for private use; and
• essential record keeping.
The first part of the webinar will cover company cars, followed by company vans.