HMRC is repeating some useful webinars on expenses and benefits which ICB brings to your attention.
Expenses and Benefits – Social Functions and Parties
This webinar covers the tax and National Insurance treatment of providing employees with annual social functions and parties and will cover:
- The conditions for the event to be exempt from tax and NI
- What happens if there is not an exemption, and
- PAYE Settlement Agreements and how to apply
The webinar takes place on Monday 04 November 2024 between 1:45 and 2:45pm and requires registration.
Expenses and Benefits Expenses - Phones, Internet and Homeworking
This webinar provides an overview of the tax and National Insurance treatment where an employer:
- Provides a mobile phone or
- Reimburses the use of a personal mobile phone
- Provides broadband in an employee’s home, or pays towards it, and
- Provides homeworking expenses to its employees
The webinar is on Wednesday 06 November 2024 between 11:45am and 12:45pm and requires registration.
Expenses and Benefits – Trivial Benefits
This webinar provides an overview of trivial benefits, including:
- The definition of a trivial benefit
- The conditions that must be met to be exempt from reporting to HMRC
- Examples, and
- Responsibilities and recordkeeping
This webinar is on Thursday 07 November 2024 between 1:45pm and 2:45pm and also requires registration.
For Bookkeepers
The above webinars are live repeats of topics that have been covered before. Therefore, do bring along any questions which can be asked using the on-screen text box. If you cannot make the date or time, registration ensures you are sent a link to the recording after the event.
