CIPP UK: The P11D's expenses and benefits training course collection
- Are new to providing employee benefits and reporting P11Ds or payrolling them
- Require a detailed refresher of the above
- Want to confirm compliance for expense reimbursement and benefits reporting
- Are reviewing employee expenses and benefits policy
- Have sign-off responsibility for reporting expenses and benefits to HMRC
- Are at team leader level or above (or solo payroll specialist) as this is an advanced topic and assumes prior knowledge of basic PAYE and payroll processes
This course will bolster your knowledge, skills, and confidence in the areas of employee benefits.
At the end of the course, you should be able to:
Appreciate the effect that the UK’s benefits code has on a range of expenses and benefits (what is and is not reportable for Tax/NI)
Evaluate various arrangements for delivering expenses and benefits efficiently
Evaluate the organisation’s expenses and benefits policy
- To reduce costs for employers and employees
- To motivate and reward employees effectively
- To reduce the administrative burden
- To be compliant with legislation
Calculate the taxable value of various benefits
Calculate Class 1A NICs accurately
Complete forms P11D and P11D(b) correctly and on time
Benefits in kind are increasingly awarded by employers to staff as part of a comprehensive total reward package. Ensuring these items are reported correctly to HMRC can be complex, with a myriad of rules to follow.
This course is designed for those in payroll or finance who are responsible for administering expenses and benefits provided to employees.
The course aims to help delegates navigate the complex tax and NICs rules for a range of expenses, benefits in kind and the rules around travel and subsistence. In addition, you are provided guidance on how to calculate and report the values of these benefits on form P11D and Class 1A NICs on form P11D(b).
Also included with the course are the principles of grossing up, settling tax and NIC on benefits provided to employees/third parties via Taxed Award Schemes, or a PAYE Settlement Agreement.
Who is this course for?
The course is suitable for delegates that have the following suggested roles:
And you may be working in either:
A payroll bureau
In-house payroll team
What will you achieve?
This essential course covers the following areas:
Cost implications of expenses and benefits
Reimbursing employee expenses, including travel and subsistence
Benefits exempt from reporting, including Trivial Benefits
Salary sacrifice and OpRA (in brief)
PAYE Settlement Agreements (PSA) and grossing up
Advantages of an effective and efficient expenses & benefits policy
Calculating reportable benefit values, including company cars, accommodation, and PMI (private medical insurance)
Key terms including
- Marginal cost and market value
- Making good
- P11D, P11D(b), P46(Car)
Reporting and paying Class 1A NICs
- The differences between submitting P11Ds and payrolling
- Considerations for switching to payrolling
- Selecting benefits for payrolling
- Selecting employees for payrolling
- Registration with HMRC
What will be covered?
Managing expenses and benefits:
- Focusing on providing expenses and benefits to employees efficiently within the rules for reporting tax and NICs. You will learn the benefits that can be provided, and expenses that can be reimbursed, without tax or NICs reporting/liability. It will also show how employers can shoulder the tax and NI burden for employees were providing benefits that are minor, irregular or impractical to apportion.
Cost implications of expenses and benefits:
- Reimbursing employee expenses, including travel and subsistence
- Benefits exempt from reporting, including trivial benefits
- Salary sacrifice and OpRA (in brief)
- PAYE Settlement Agreements (PSA) and grossing up
- Advantages of effective and efficient expenses & benefits policy
P11D calculation and reporting benefits:
- Focusing on the mechanics of reporting benefits and expenses. It will cover calculating values to report, amending values to deal with employee changes and filing reports for P11Ds or payrolling benefits.
Advantages of effective and efficient expenses and benefits policy:
- Calculating reportable benefit values, including company cars,accommodation, and PMI (private medical insurance)
- Key terms including Marginal cost and market value, Making good
- Completing returns P11D, P11D(b), P46(Car)
- Reporting and paying Class 1A NICs
- Payrolling benefits
How to complete a P11D form:
- This e-learning course will take you through the process of completing a number of case study P11D forms, with a refresher on what will be included in each section: Completing returns, P11D, P11D(b), Reporting and paying Class 1A NICs
The course will take you through all the considerations when starting payrolling benefits for the first time.
The differences between submitting P11Ds and payrolling
Considerations for switching to payrolling
Selecting benefits for payrolling
Selecting employees for payrolling
Registration with HMRC
If you’re experienced in some aspects of payroll, but are unfamiliar with handling employee benefits, submitting P11D forms, need a refresher in this specific area, or are looking to further your career, then this course could be just what you’re looking for.
This two-day course not only contains the essential information you need to provide and report on employee benefits but also features two additional e-learning courses to further boost your learning.
Day one focuses on managing expenses and benefits effectively, including the rules around providing expenses and benefits that do not have to be reported and is broken into two half-day sessions.
Day two focuses on P11D benefit calculations and reporting, and the mechanics behind this area, and is again broken into two half-day sessions.
As an added benefit of this two-day course, you’ll gain access to two additional e-learning courses. The first e-learning course, titled ‘How to complete a P11D form’ will support your learning and offers further demonstrations and examples of how to complete a P11D form to give you that extra confidence. The second e-learning course, titled ‘Payrolling benefits’ will give you that extra confidence in taking the leap from P11D reporting, to payrolling and reporting benefits in real-time.
The course is currently split into four half-day sessions, making this ideal for online learning.
**This course is not included in the GPA Membership, Enhanced and Full-suite Memberships or the GPA Training Academy.
Before joining the CIPP as a full-time trainer in September 2019, Fiona worked in payroll in different organisations for over 9 years including her role as Assistant Group Payroll Manager for Breedon Group Services, the UK’s largest independent construction materials firm. Fiona holds the CIPP Foundation Degree in Payroll Management and the CIPD Diploma in HR Management and uses the knowledge gained in both of these within her training role to ensure that CIPP members have the information, skills and knowledge they need to keep up to date with the ever-changing payroll obligations.