Staff expenses- VAT and PAYE


Employee expenses may be relatively small in value, but can be large in processing effort.  Is a PAYE benefit in kind created?  Can VAT be recovered?  What about corporation tax?

This course is specifically for members of staff responsible for proccessing and reporting employee expenses. It teaches how to recognise when there could be a PAYE liability, when VAT can (and cannot) be recovered, and if there is a restriction on corporation tax relief.

Course Outline

  • Employee expenses- overview
  • PAYE:  expenses that create a benefit in kind (BIK) and the options available to address the liability
  • VAT:  when VAT can (and cannot) be recovered
  • Corporation tax: what is allowable (and what isn't)
  • Administration:  The PAYE Settlement Agreement (PSA), payrolling and the P11D
61 Moseley Street
Manchester M2 3HZ
T: 0161 505 0236