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.
"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."
Deon Piovesan
Finance and Payroll Manager at Capital City College Group