Employee Benefits & Expenses

Ray Chidell and Dave Jennings have produced a two-volume work aimed at providing practical help and advice for employers on expenses and benefits: a difficult area for most.

Volume one is called Principles & A-Z. Its introduction covers HMRC guidance referring to Expenses and Benefits A to Z and the 480 Expenses and Benefits and CWG2 Further Guide to PAYE and National Insurance Contributions booklets – and also to the department’s Employment Income and National Insurance manuals.

CWG5 Class 1A National Insurance Contributions on Benefits in Kind is mentioned later in the book which provides a good outline of the basic principles of the taxation of employments benefits in kind employee expenses class 1 and class 1A National Insurance and reporting benefits to the Revenue.

It then provides a comprehensive A to Z coverage of topics that start with the supplies and...