HMRC has updated its guidance on Class 1A National Insurance contributions on benefits in kind. In particular it has added additional details about optional remuneration arrangements in Part 5.
This guide provides information for employers who provide benefits to be reported on form P11D or substitute form or to employees of another employer.
"I know it is not till next June but just booked on The Payroll Centre's Annual conference. This is my must do course/conference of the year, having been almost every year for 10+ years, only missing for my wedding and having a baby, I even went one year with a 3 month old in tow! "
Andi Herrington
Director of Payroll Services at Wallis Payroll Ltd