![[UK] Bye-Bye Expenses and Benefits Guide 480](http://globalpayrollassociation.com/cdn/shop/articles/bigstock-Man-Counting-Travel-Budget-Va-232467568_1200x.jpg?v=1579263471)
Long regarded as the Bible for P11D expenses and benefits processing, it is a sign of the times and disappointing that HMRC have discontinued the pdf version of the “Expenses and Benefits Guide” Booklet 480 and replaced it with publication on gov.uk in HTML format.
Whilst the HTML format has been around since the end of 2019, the pdf has only recently been withdrawn as a pdf. The entire booklet 480 has now been converted to gov.uk format but keeps the chapters which we are familiar with:
1 Legal background
2 Exemption for paid or reimbursed expenses (previously dispensations)
3 Tax treatment of expenses payments
4 Taxable benefits and facilities
5 Non-taxable payments and benefits
6 Valuation of benefits
7 Deductions for expenses
8 Travelling and subsistence expenses
9 Employees engaged on international work
10 Expenses for spouse accompanying employee on business trips
11 Cars and vans available for private use – when a benefit charge is incurred
12 Calculating the car benefit charge
13 Fuel provided for company cars and vans
14 Vans available for private use
15 Pooled cars or vans
16 Mileage payments and passenger payments
17 Beneficial loan arrangements
18 Scholarships
19 Tax not deducted from remuneration paid to directors
20 Entertaining expenses
21 Provision of living accommodation
22 Mobile phones and BlackBerrys
23 Employment related securities and arrangements
24 Procedures to be followed by employer and employee
25 Guidance on completion of forms P11D
26 Remuneration in non-cash form, for example, payments by intermediaries
27 Non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Appendix 1 Car benefit – examples of calculations
Appendix 2 Car benefit – the appropriate percentage
Appendix 3 Mileage Allowance Payments
Appendix 4 Beneficial loan arrangements
Appendix 6 Taxation of beneficial loan arrangements
Appendix 5 ‘Qualifying loans’
Appendix 7 Relocation expenses
Appendix 8 Incidental overnight expenses
Appendix 9 Work-related training
Appendix 10 Self-Assessment – expenses and benefits
Appendix 11 Employer Supported Childcare
Appendix 12 Optional remuneration arrangements
Global Payroll Association Comment
This is the P11D expenses and benefits guidance that we will be pointing members and readers to in the future when it is updated.
What is a bit concerning is that the pdf booklet used to highlight what had changed in green. We assume that when changes have been made we will get gov.uk alerts to say what has changed. So, although it is sorry to see an old and familiar payroll companion go, perhaps this will be a better way of working in the future.
We make two further comments:
- If you have any prior copies of the 480 in pdf format, please retain these
- The 490 guide on employee travel is still available – at the moment!
Long regarded as the Bible for P11D expenses and benefits processing, it is a sign of the times and disappointing that HMRC have discontinued the pdf version of the “Expenses and Benefits Guide” Booklet 480 and replaced it with publication on gov.uk in HTML format.
Whilst the HTML format has been around since the end of 2019, the pdf has only recently been withdrawn as a pdf. The entire booklet 480 has now been converted to gov.uk format but keeps the chapters which we are familiar with:
1 Legal background
2 Exemption for paid or reimbursed expenses (previously dispensations)
3 Tax treatment of expenses payments
4 Taxable benefits and facilities
5 Non-taxable payments and benefits
6 Valuation of benefits
7 Deductions for expenses
8 Travelling and subsistence expenses
9 Employees engaged on international work
10 Expenses for spouse accompanying employee on business trips
11 Cars and vans available for private use – when a benefit charge is incurred
12 Calculating the car benefit charge
13 Fuel provided for company cars and vans
14 Vans available for private use
15 Pooled cars or vans
16 Mileage payments and passenger payments
17 Beneficial loan arrangements
18 Scholarships
19 Tax not deducted from remuneration paid to directors
20 Entertaining expenses
21 Provision of living accommodation
22 Mobile phones and BlackBerrys
23 Employment related securities and arrangements
24 Procedures to be followed by employer and employee
25 Guidance on completion of forms P11D
26 Remuneration in non-cash form, for example, payments by intermediaries
27 Non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Appendix 1 Car benefit – examples of calculations
Appendix 2 Car benefit – the appropriate percentage
Appendix 3 Mileage Allowance Payments
Appendix 4 Beneficial loan arrangements
Appendix 6 Taxation of beneficial loan arrangements
Appendix 5 ‘Qualifying loans’
Appendix 7 Relocation expenses
Appendix 8 Incidental overnight expenses
Appendix 9 Work-related training
Appendix 10 Self-Assessment – expenses and benefits
Appendix 11 Employer Supported Childcare
Appendix 12 Optional remuneration arrangements
Global Payroll Association Comment
This is the P11D expenses and benefits guidance that we will be pointing members and readers to in the future when it is updated.
What is a bit concerning is that the pdf booklet used to highlight what had changed in green. We assume that when changes have been made we will get gov.uk alerts to say what has changed. So, although it is sorry to see an old and familiar payroll companion go, perhaps this will be a better way of working in the future.
We make two further comments:
- If you have any prior copies of the 480 in pdf format, please retain these
- The 490 guide on employee travel is still available – at the moment!