In this section:
- Introduction to expenses and benefits
- Common expenses and benefits: tax, NICs and reporting requirements
- Form filling for expenses and benefits
- PAYE dates to remember this month
Introduction to expenses and benefits
Expenses and benefits: the basics Key questions answered - such as who pays the tax and NICs owed, and which forms to send in at the end of the tax year
Expenses and benefits record keeping An overview of the information and documentation you should retain
Schemes that reduce expenses and benefits reporting
Dispensation from expenses and benefits reporting With a dispensation, you won't have to report the items it covers at the end of the year, or pay us anything on them
PAYE Settlement Agreements (PSAs) A PSA lets you pay the tax and NICs on eligible expenses and benefits in a lump sum, without filing a P11D for each employee
