480 (2011) - Expenses and benefits

Complete document

• 480 (2011) - Expenses and benefits (PDF 362K)

Individual sections

• Legal background (PDF 48K)
• Dispensations - Notice of nil liability (PDF 33K)
• Tax treatment of expenses payments (PDF 28K)
• Taxable benefits and facilities (PDF 37K)
• Non-taxable payments and benefits (PDF 61K)
• Valuation of benefits (PDF 38K)
• Deductions for expenses (PDF 37K)
• Travelling and subsistence expenses (PDF 31K)
• Employees engaged on international work (PDF 31K)
• Expenses for spouse accompanying employee on business trips (PDF 33K)
• Cars and vans available for private use - when a benefit charge is incurred (PDF 49K)
• Calculating the car benefit charge (PDF 45K)
• Fuel provided for company cars and vans (PDF 39K)
• Vans available for private use (PDF 34K)
• Pooled cars or vans (PDF 34K)
• Mileage Payments and Passenger Payments (PDF 44K)
• Beneficial loan arrangements (PDF 62K)
• Scholarships (PDF 34K)
• Tax not deducted from remuneration paid to directors (PDF 34K)
• Entertaining expenses (PDF 37K)
• Provision of living accommodation (PDF 56K)
• Mobile phones and Blackberrys (PDF 33K)
• Securities/Share Options and Securities/Share-related benefits (PDF 44K)
• Procedures to be followed by employer and employee (PDF 39K)
• Guidance on completion of forms P11D (PDF 37K)
• Remuneration in non-cash form, for example payments by intermediaries for example (PDF 28K)
• Non-cash benefits in connection with termination of employment or from employer-financed retirement benefit schemes (PDF 45K)

Appendix

• Appendix 1 Car benefit - examples of calculations (PDF 38K)
• Appendix 2 Car benefit: the appropriate percentage (PDF 27K)
• Appendix 3 Mileage allowance payments (PDF 27K)
• Appendix 4 Beneficial loan arrangements (PDF 27K)
• Appendix 5 ‘Qualifying loans’ (PDF 27K)
• Appendix 6 Taxation of beneficial loan arrangements (PDF 38K)
• Appendix 7 Relocation expenses (PDF 36K)
• Appendix 8 Incidental overnight expenses (PDF 38K)
• Appendix 9 Work-related training (PDF 32K)
• Appendix 10 Self Assessment - expenses and benefits (PDF 39K)
• Appendix 11 Employer Supported Childcare (PDF 47K)
• Index (PDF 57K)