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Expenses & Benefits
Online Expenses and Benefits Forms
HMRC have announced that it has started to provide both employers and agents and additional method of reporting year-end benefits and expenses. These are Web-based forms which, according to HMRC, will be most useful for small to medium-sized employers. Initially, two forms will be available, though more will be available as they are developed: [...]
Where do I send my P9Ds / P11Ds when I have completed them?
In May 2011, HMRC announced that it had set up a dedicated post room to handle paper P9D, P11D and P11D(b) Returns submitted by employers. The address is: HM Revenue and Customs (NIC&EO) P11D Support Team Tynemouth House Room BP8019 Benton Park View Longbenton Newcastle upon Tyne NE98 1ZZ The forms must be received before [...]
What is a Dispensation?
The Benefits Code, within the Income Tax (Earnings and Pensions) Act 2003 defines the payments, benefits and facilities that are treated as earnings when provided to employees and lower-paid employees. A Dispensation is a mutual written agreement between HMRC and the employer and will exempt an employer from having to consider items covered by the [...]
In what circumstances does HMRC approve an employer’s application for a dispensation?
A dispensation is a document issued by an employer’s tax office, confirming that the tax legislation applying to the specified expenses payments and benefits no longer apply. A dispensation is only issued if the tax office is satisfied that no additional tax is payable on certain payments, benefits and facilities that are provided for the [...]
P11Ds on CD
In May 2011, HMRC began a trial which allowed employers to file P11D information by CD in the form of a spreadsheet, where benefits had been processed through the payroll for PAYE (‘payrolled benefits’). In an E-Mailed communication to software developers, HMRC advised that they had evaluated results of this trial and found that there [...]
