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travel expenses
Questions from our Forum – 28/11/11
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?………… Forum Post An employer wants to pay a lump sum amount in respect of business mileage every month. This would be subject to tax and NICs. However, if he [...]
Benchmark scale rates for business travel abroad
Worldwide subsistence rates updated from October 2011. Since February 2008, employers wishing to use scale rates to administer travel expenses have been required to set the rates by means of a sampling exercise. However, in the case of employees who travel outside the UK, conducting a sampling exercise can be problematic as most employers do [...]
Advisory mileage rates for company cars
HMRC routinely reviews the published advisory fuel rates every three months and the current rates, effective from 1 September 2011, are added to the Table below. With the exception of one of the LPG rates, there are no changes to rates that applied from June 2011. Employers may choose to: implement the new rates immediately [...]
Mileage allowance payments and essential user allowances
Upper Tax Tribunal confirms that MAPS lump sums are only approved if they are made in respect of relevant motoring expenditure. In a decision dating back to August 2010 in the case Total People Ltd v Revenue & Customs, the First-tier Tax Tribunal allowed an appeal against an HMRC decision that the lump sum payments [...]
Questions from our Forum – 29/08/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? How do companies pay part miles for passenger payments? I would like to know how other organisations pay part miles through payroll as I want to update our procedures as it [...]
Questions from our Forum – 16/08/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Car Allowance and Free Fuel We have an employee who has changed from a Company Car to a Car Allowance and they pay for all of their fuel using a Company [...]
Finance Act 2011 gains Royal Assent
These notes list the key payroll-related changes in the new Act and provide links to earlier newsletter discussions. The Finance (No. 3) Bill 2010-11 gained Royal Assent on 19 July and became the Finance Act 2011. The Act contains a number of payroll-related provisions, most of which have been discussed to some extent in our [...]
Questions from our Forum 20/06/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Expenses reimbursed for cancelled holiday flight ticket My client has recently reimbursed an employee for an EasyJet ticket [£185] which the employee could not take up, as the employer required him [...]
HMRC Advisory mileage rates for employees with employer provided cars
HMRC have just announced revised Advisory Rates to apply from 1 June 2011. For one month from the date of change, employers may use either the previous or new current rates, as they choose. The new rates are as follows Engine size Petrol LPG 1400cc or less 15p 11p 1401cc to 2000cc 18p 13p Over [...]
Corrections to CWG2 Employee Further Guide to PAYE and NICs
A number of amendments have been made to the CWG2 guidance for employers. HMRC has announced that an updated version of booklet CWG2 Employer Further Guide to PAYE and NICs is available to download. It shows “03/11” on the back cover. For employers who have obtained printed copies of the CWG2 from the Employer Orderline, [...]
Questions from our Forum 23/05/2011
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? P9d and shared taxis We have a number of P9D employes, who have been given taxi rides home at the end of late night shifts for their own safety. We have [...]
Reasonable excuse, RTI, travel expenses
I have always thought that HMRC takes an unreasonably hard line to taxpayer “excuses” for not being able to file their return or make their payment on time. Now, a tribunal judge has clearly said so, at least in the specific circumstances of the cases in question. Whether or not HMRC appeals the decisions, the [...]
New advisory fuel rates from 1 March 2011
HMRC reviews the published advisory fuel rates every six months and the new rates, effective from 1 March 2011, are added to the Table below. The rates were not due for review until June 2011 but, in view of the increases in pump prices since December, HMRC gave notice during February that the rates would [...]
NMW and travel and subsistence expenses schemes
Alongside the 2009 Pre-Budget Report, the Government announced that it intended to address the problem of potentially exploitative salary sacrifice arrangements that are implemented for some temporary workers paid at or near the National Minimum Wage (NMW). On 11 February 2010, HM Treasury published a consultation document, entitled National Minimum Wage workers: Travel and subsistence [...]
