480 Guidance (2009)
Contents
- Legal background (PDF 229K)
- Dispensations - Notice of nil liability (PDF 57K)
- Tax treatment of expenses payments (PDF 52K)
- Taxable benefits and facilities (PDF 56K)
- Non-taxable payments and benefits (PDF 191K)
- Valuation of benefits (PDF 51K)
- Deductions for expenses (PDF 89K)
- Travelling and subsistence expenses (PDF 38K)
- Employees engaged on international work (PDF 39K)
- Expenses for spouse accompanying employee on business trips (PDF 105K)
- Cars and vans available for private use - when a benefit charge is incurred (PDF 390K)
- Calculating the car benefit charge (PDF 72K)
- Fuel provided for company cars and vans (PDF 239K)
- Vans available for private use (PDF 138K)
- Pooled cars or vans (PDF 74K)
- Mileage Payments and Passenger Payments (PDF 198K)
- Beneficial loan arrangements (PDF 448K)
- Scholarships (PDF 60K)
- Tax not deducted from remuneration paid to directors (PDF 56K)
- Entertaining expenses (PDF 128K)
- Provision of living accommodation (PDF 294K)
- Mobile telephones (PDF 37K)
- Securities/Share Options and Securities/Share-related benefits (PDF 148K)
- Procedures to be followed by employer and employee (PDF 95K)
- Guidance on completion of forms P11D (PDF 255K)
- Remuneration in non-cash form, payments by intermediaries for example (PDF 47K)
- Non-cash benefits in connection with termination of employment or from non-approved (PDF 158K)
Appendix
- Appendix 1 Car benefit - examples of calculations (PDF 78K)
- Appendix 2 Car benefit: the appropriate percentage (PDF 74K)
- Appendix 3 Mileage allowance payments (PDF 47K)
- Appendix 4 Beneficial loan arrangements (PDF 115K)
- Appendix 5 ‘Qualifying loans’ (PDF 41K)
- Appendix 6 Taxation of beneficial loan arrangements (PDF 84K)
- Appendix 7 Relocation expenses (PDF 253K)
- Appendix 8 Incidental overnight expenses (PDF 85K)
- Appendix 9 Work-related training (PDF 61K)
- Appendix 10 Self Assessment - expenses and benefits (PDF 107K)
- Appendix 11 Employer Supported Childcare (PDF 211K)
- Index (PDF 465K)
