Expenses and Benefits Course
The Expenses and Benefits course explains how employee expenses and benefits should be recorded, taxed and reported under HMRC rules. You learn which items are taxable, which qualify for exemption, and how to decide whether something must be put through payroll or reported on a P11D.
The session uses everyday examples to show how to handle travel, subsistence, homeworking, assets provided to employees, company credit cards, loans, mileage, and mixed-use benefits. The aim is to help payroll, HR, and finance teams apply the rules correctly and reduce the risk of errors or HMRC challenge.
Who This Course Is For
- Payroll professionals who process or report benefits and expenses
- HR and finance teams who approve or administer staff expenses
- Anyone involved in P11Ds, payrolling benefits, or compliance reviews
- Organisations needing clear, practical guidance on HMRC expectations
- Whether you’re new to this area or want more confidence in applying the rules, the course breaks down complex requirements into clear, workable steps.
What You’ll Achieve
- Understand how HMRC treats expenses and benefits for tax and National Insurance
- Know which expenses qualify for exemption and which must be taxed
- Be able to identify taxable benefits, calculate values and decide how to report them
- Understand when to payroll benefits and when to complete P11Ds
- Apply record-keeping requirements and employer responsibilities with confidence
- Difference between a reimbursement, a business expense and a benefit
- Common taxable benefits vs exempt items
- HMRC rules for allowable business expenses
- Travel and subsistence exemptions
- Homeworking allowances
- Subsistence benchmark rates
- Evidence requirements and record-keeping
- Company cars and fuel
- Private medical insurance
- Mobile phones, equipment and mixed-use assets
- Loans, credit cards and other employer-provided items
- How to calculate taxable value
- Business travel vs ordinary commuting
- Mileage rules and approved rates
- Common areas of confusion that lead to compliance problems
- When to payroll benefits
- When P11Ds are required
- Class 1A NIC and reporting timelines
- Practical steps to keep processes accurate and compliant
Yes. The course walks through the rules from the ground up.
Yes. You’ll have notes and worked examples to keep for reference.
Definitely. The course covers:
- How to identify reportable benefits and expenses
- Completing P11D and P11D(b) forms correctly
- Applying statutory exemptions and PAYE Settlement Agreements
- Compliance best practices
- The course is regularly updated to reflect current UK tax legislation, HMRC rules, and payrolling regulations.
£702.00 +VAT
- CPD-certified 6-hour course
- Practical, example-led learning
- Covers expenses, benefits and payrolling
- Helps reduce compliance risk
- Available online or face-to-face
Have a question? Get in touch
Have a question? Get in touch
Interested in a tailored course? Get in touch with us.
Expenses and Benefits Course
Trusted by the UK’s leading organisations for payroll.
