Questions from our Payroll Forum

Friday, April 13th, 2012

The following is a selection of questions that have been posted to our Forum over the past week.  Can you contribute to any of the discussions?………….

  1. I have a limited company with one director.  There is no salary, only dividends, but there are benefits to declare.  Is a tax reference required and is there a liability to file a P11D?
  2. We have an employee who was in a Cycle2Work salary sacrifice scheme but left mid-way through the arrangement.  We have deducted the outstanding salary sacrifice from the employee’s final salary.  Is this correct?
  3. Can anyone give me some constructive pros and cons in investing in payroll software?
  4. An emoloyee uses a pool car for business on a Monday morning and takes it home on a Friday evening, leaving his own car at the office.  If we get him to reimburse the company the private mileage between the office and home, does will this meet with HMRC’s approval for not regarding this as taxable?
  5. If some of our employees are paid mileage for call outs, e.g. when the alarm goes off out of office hours, is the payment from home to office considered taxable?
  6. Can anyone recommend some P11D software?
  7. We have reimbursed an employee some removal expenses for a non-qualifying relocation.  How do we treat any tax liability and can we put it onto our PSA?
  8. Our employees can opt to cover their partners or family in the company’s health insurance scheme and a deduction is made from salary.  Their contracts cover this deduction by saying that a monthly deduction will be made from salary, however, does not specify the amount. Is this OK?
  9. We have a Canadian, working in the UK on a Tier 4 visa for a German company.  Is there a liability for UK NICs?
  10. Can someone tell me if there is a simple calculation for Directors’ NICs if they leave employment part-way through a tax year?
  11. We were unable to trace one of our pensioners, therefore, followed guidance and suspended the payment and issued a P45.  They have now been traced and guidance on the Website says that HMRC have to be informed.  The Helpline advises that this is via a P45 or P46 – does this mean that I have to allocate them a new payroll number?
  12. I have an employee who is already in the childcare salary sacrifice scheme.  When performing the Basic Earnings Assessment, is it the post or pre salary sacrifice salary that I use?

 

 

 

 

 

 

 

 

 

 

 

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