Paying expenses and providing benefits to your employees

Paying expenses and providing benefits to your employees – including directors – is an aspect of payroll that you need to keep up to date with.

If you’re new to payroll or fancy a refresher, join HMRC’s live webinars, during which you can ask questions using the on-screen text box.

Expenses and benefits for your employees – trivial benefits

This webinar looks at: 

• what a trivial benefit is

• what conditions have to be met to be exempt from reporting to HMRC

• examples of trivial benefits scenarios

• what your responsibilities are

• record keeping requirements

Register here 

Expenses and benefits for your employees – travel

Find out about the tax treatment of:

• travel and subsistence payments to employees

• mileage payments for employees using their own vehicle

• benchmark and bespoke scale rates

It also looks at the records that need to be kept and when they need to be reported.

Register here 

Expenses and benefits for your employees – social functions and parties

The seminar will be looking at:

• the conditions for the event to be exempt from tax and National Insurance

• what to do if it’s not exempt

• PAYE Settlement Agreements and how to apply

Register here

If you’d like more information about a PAYE Settlement Agreement (PSA), which allows you to make one annual payment to cover the tax and National Insurance due on minor expenses or benefits – choose from the short videos in the 'PAYE Settlement Agreement (PSAs)' playlist, available on HMRC’s YouTube channel.