Tolley's Employer's Pay and Benefits Manual
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This work provides practical guidance to employers and payroll managers in order to protect, prepare and guide them in relation to accounting for tax and National Insurance contributions during the tax year and reporting and qualifying certain expenses and non-cash benefits after the year end.
The subject matter includes:
* an A to Z of benefits and expenses, allowing the book to be used as a day-to-day reference guide on tax and NICs treatment of common benefits and expenses
* general and specific aspects of benefits and expenses, including administration, recording and reporting of details and obtaining dispensations from HMRC
* compliance with income tax and National Insurance requirements on benefits and expenses issues
* preparing for, conducting, and settling HMRC audits of employers' pay and benefits systems
* selected extracts from HMRC Manuals as well as relevant Statements of Practice, Extra-Statutory Concessions and Codes of Practice
* comprehensive tables of rates including tax, NI, authorised mileage rates and official rates of interest etc.
Essential guidance and assistance for the busy personnel manager, tax manager, finance director and payroll manager.
Four updates per year, invoiced separately.
PART 1 - A to Z of Benefits and Expenses:
Covering the General Principles and topics ranging from Accommodation, Beneficial Loans, Cars, Fuel for Private Use, Incentive Schemes, Mobile Telephones, Notional Payments, Payments in Kind, Redundancy, Relocation Expenses, Share Schemes, Training, Travel and Subsistence and Vouchers;
PART 2 - Investigations;
PART 3 - Official Guidance;
Selected extracts from HMRC Manuals: Employer Compliance Handbook; Extra-Statutory Concessions; Statements of Practice and Codes of Practice;
PART 4 - Useful Information: Income tax rates and allowances; Pension scheme earning cap; Car fuel scale charges; Car benefit scales; Interest on overdue and overpaid PAYE tax and Class I/IA NICs; Official rates of interest; HMRC authorised mileage rates; Construction Industry - rates of deduction; Construction Industry Scheme; Termination agreements; Provision of personal services through intermediaries; National Insurance contributions and rates; Appendix l of CW65 Main Exemptions from class I NICS; Scope of three cases of Schedule E; Penalties for late or incorrect year end returns; Employer's Help Book E13 (2006); Facsimiles of HMRC forms; Sources of information. HMRC Internet Service for PAYE; Revenue Tax Bulletin 76;
Table of Statutes;
Table of Statutory Instruments;
Table of Cases;