Course Details

In Part 1 we look at benefits to see if any can be provided to employee’s tax free by using HMRC tax free rates and HMRC concessions. It will also cover the management of business expenses incurred and reimbursed to employees. Employers and their accountants need to understand HMRC’s term “qualifying” business expenses. If the expenses do not meet HMRC’s “qualifying” criteria then the expense must be treated as a benefit or in some cases processed through the payroll resulting in additional costs to the employer.  


Alexandra covers the following topics:

  • What is a qualifying business expense
  • When does an expense need to go through payroll
  • Useful HMRC tax free expenses payments – mileage rates, incidental overnight expenses
  • HMRC concessions for certain benefits – i.e. not taxable
  • Trivial benefits – tax free??
  • PAYE Settlement Agreement - PSA

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CPD Course Speaker

Aspiring Training Limited

Alexandra Durrant

Alexandra Durrant is a chartered accountant and trainer. Until very recently she ran a practice in East Grinstead, providing audit, tax and accounting services to clients including payroll services and payroll/NIC advice. She is now focusing her time on training and consultancy through Aspiring Training Limited.

Alexandra has been involved in training since 1993 and regularly lectures to accounting practices and for training organisations. Her lectures cover payroll, national insurance and related employment issues as well as on benefits and expenses and forms P11D