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Contents
Chapter Page
1 Legal background 4
2 Dispensations Notice of nil liability 10
3 Tax treatment of expenses payments 11
4 Taxable benefits and facilities 12
5 Non-taxable payments and benefits 14
6 Valuation of benefits 24
7 Deductions for expenses 27
8 Travelling and subsistence expenses 29
9 Employees engaged on international work 30
10 Expenses for spouse accompanying employee on business trips 31
11 Cars and vans available for private use when a benefit charge is incurred 33
12 Calculating the car benefit charge 38
13 Fuel provided for company cars and vans 49
14 Vans available for private use 52
15 Pooled cars or vans 55
16 Mileage payments and passenger payments 57
17 Beneficial loan arrangements 60
18 Scholarships 71
19 Tax not deducted from remuneration paid to directors 73
20 Entertaining expenses 74
21 Provision of living accommodation 76
22 Mobile phones and BlackBerrys 83
23 Securities/Share Options and Securities/Share-related benefits 84
24 Procedures to be followed by employer and employee 87
25 Guidance on completion of forms P11D 89
26 Remuneration in non-cash form, for example, payments by intermediaries 93
27 Non-cash benefits in connection with termination of employment or
from employer-financed retirement benefit schemes 94
Appendix 1 Car benefit examples of calculations 97
Appendix 2 Car benefit the appropriate percentage 99
Appendix 3 Mileage Allowance Payments 100
Appendix 4 Beneficial loan arrangements 101
Appendix 5 Qualifying loans 102
Appendix 6 Taxation of beneficial loan arrangements 103
Appendix 7 Relocation expenses 106
Appendix 8 Incidental overnight expenses 110
Appendix 9 Work-related training 113
Appendix 10 Self Assessment expenses and benefits 115
Appendix 11 Employer-supported Childcare 119
Index 126
Notes 133