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Income Tax
- Income Tax Basics
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- Employment Income and Benefits
- Property and Rental Income
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- Capital Gains Tax
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- Making Tax Digital for Income Tax
- Paying Your Tax Bill and Getting Refunds
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- National Insurance
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- Off-Payroll Working (IR35)
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Corporation Tax
- Getting Started with Corporation Tax
- Filing Company Tax Returns
- Paying Corporation Tax
- Allowable Expenses and Deductions
- Corporation Tax Losses
- Capital Gains and Business Assets
- Research and Development Tax Relief
- Creative Industries Tax Reliefs
- Patent Box
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- Advanced Corporation Tax Topics
- Venture Capital and Investment Schemes
- Employment-Related Securities and Share Schemes
- Charities and Community Organisations
- Closing or Selling Your Company
- Penalties and Compliance
- Rates, Allowances and Reference
P11D and Payrolling Benefits
Reporting benefits and expenses through P11D forms or payrolling them, and paying Class 1A National Insurance.
Class 1A National Insurance on Benefits
If you provide benefits in kind to your employees—such as a company car, private medical insurance, or gym membership—you'll usually need to pay Class 1A National Insurance contributions (NICs) on the value of those benefits. Class 1A NICs are an employer-only contribution pai...
5 min read
PAYE Settlement Agreements (PSAs)
A PAYE Settlement Agreement (PSA) allows you to make a single annual payment to HMRC to cover the tax and National Insurance on certain expenses and benefits you provide to your employees. This removes the need to report these items on P11D forms or through payroll, and you pa...
5 min read
Payrolling Benefits and Expenses Through Payroll
Payrolling benefits and expenses allows you to tax employee benefits through your regular payroll instead of reporting them on form P11D at the end of the tax year. This simplifies your reporting obligations and spreads the tax cost throughout the year for your employees. You must register with...
6 min read
Payrolling Company Car Benefits
Payrolling company car benefits allows you to collect tax on vehicles through your regular payroll instead of completing P11D forms at year-end. If you choose to payroll car and car fuel benefits, you must send specific vehicle information to HMRC through your payroll software. This article...
6 min read
What to Report on P11D Forms
If you provide benefits or pay expenses to your employees or directors, you may need to report these to HMRC using form P11D. This form captures taxable benefits and expenses that haven't been payrolled, helping HMRC calculate the correct tax and National Insurance due. Unders...
4 min read