The following Employment Tax guidance note Produced by Tolley in association with Robert Woodward provides comprehensive and up to date tax information covering:
The first step in calculating the benefit is to bring together the total costs liable to tax. Sources for these include the following:
employee’s expense claim forms especially directors
employee’s company credit card bills
termination payments and compromise agreements
travelling and subsistence expense codes
entertainment and gifts expense codes
personnel records for relocation cost and expense claims for same period
personnel records for temporary secondments
anywhere else an employee can claim or be reimbursed costs
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