1 day£484 +VAT
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Get to grips with Payrolling Benefits and P11d returns

This practical training course is designed to give you expert knowledge of expenses and benefits, the P11d process and managing benefits through the payroll.

Learn how to avoid the pitfalls of late and incorrect returns and the costly penalties and fines these can bring. This course also covers the significant changes relating to expense payments, trivial payments, PAYE Settlement Agreements and Optional Remuneration Arrangements (OpRA) which have all gone through significant change in the last few years.

The course uses a step-by-step approach to understand and build up an employee and employer benefit return for the year using a number of real life examples.

The course can be taken as a stand-alone course and forms part of our highly successful 3-day Payroll Procedures course which can lead towards Pearson BTEC Pearson BTEC Level 3 Award in Payroll Procedures.

Courses Overview

Duration: 1 day Price: £484+VAT CPD: 6 hours certificate

Who will it benefit?

This course is perfect for anyone who collates and records expenses and benefits information, completes or signs the returns, or has responsibility for compliance concerning expenses and benefits procedures.

At the end of the workshop you will be able to:

  • Identify what has to be reported on the P11d and P11d(b) returns
  • Determine how the benefit is calculated
  • Appreciate the importance of keeping accurate records throughout the year
  • Understand how to reduce the workload by correct use of statutory exemptions and PAYE Settlement Agreements
  • Understand the implications of the removal of dispensations from April 2016
  • Take away many valuable tips on the subject

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What you'll achieve?

By the end of the course you will have a good understanding of all reporting aspects of benefits and expenses both through payrolling and the P11d process, which is looked at in detail through a step by step process.

The course will help you understand the importance of accuracy as well as giving guidance to reduce the workload required through correct use of process and exemptions.

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At the end of the workshop you will be able to:

  • Identify what has to be reported on the P11d and P11d(b) returns
  • Determine how the benefit is calculated
  • Appreciate the importance of keeping accurate records throughout the year
  • Understand how to reduce the workload by correct use of statutory exemptions and PAYE Settlement Agreements
  • Understand the implications of the removal of dispensations from April 2016
  • Take away many valuable tips on the subject

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Course Content

The course covers everything you need to successfully complete P11d returns, the content is constantly updated to ensure you are compliant with the latest changes to legislation.

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An overview of benefits and expenses

  • Timetable and penalties, fines and interest charges
  • Use of alternative forms, software and working sheets

Payrolling Benefits

  • The pros and cons
  • Registration process
  • Payrolling of benefits in action
  • Optional Remuneration Arrangements

NI and Exemptions

  • Determining whether a Class 1 or Class 1A NIC liability arises
  • Avoiding the need to make entries on form P11D:
    • Expense payments including changes since April 2016
    • Extra Statutory Concessions (ESCs)
    • Statutory exemptions
    • PAYE Settlement Agreements (PSAs)

Completing the P11D, step-by-step and section-by-section

  • Assets transferred (cars, property, goods or other assets)
  • Payments made on behalf of employees
  • Vouchers or credit cards
  • Living accommodation
  • Mileage allowance payments
  • Cars and car fuel
  • Vans
  • Interest-free and low-interest loans
  • Private medical treatment or insurance
  • Qualifying relocation expenses payments and benefits
  • Services supplied
  • Assets placed at the employee’s disposal
  • Miscellaneous items including
    • Subscriptions and professional fees
    • Canteen facilities
    • Childcare vouchers
    • Cycle to work scheme
    • Long service awards
    • Gifts
  • Expenses payments made to, or on behalf of, the employee, including:
  • Travel and subsistence
  • Personal Incidental Expenditure (PIEs)
  • Entertaining staff and clients

Completing the P11D(b)

  • Determining the benefits-in-kind that attract Class 1A NICs
  • The effect of processing benefits through the payroll
  • Calculating Class 1A liability
  • Timetable, penalties and payments

"Payroll may not be the most exciting of topic for some but The Learn Centre really bring it to life - the brilliant networking opportunities with fellow professionals is an added bonus. They cover an amazing range of topics too – if you need to upskill, then The Learn Centre is the organisation to help you do it."

Carsten Staehr
CEO at Cintra HR & Payroll Services

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1 day£484+VAT
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