CIPP Prospectus

Managing Expenses and Benefits TRAINING COURSE / INTERMEDIATE BASICS

KEY INFO

Study level Intermediate payroll

Duration 2 consecutive half-days

Benefits in kind are increasingly awarded by employers to staff as part of a comprehensive total reward package. Ensuring these items are reported correctly to HMRC can be complex, with a myriad of rules to follow.

Delivery method Virtual classroom

This course will help you to navigate the complex tax and NICs rules for a range of expenses and benefits in kind commonly provided to employees. The course also explores the rules around travel and subsistence, ensuring that you can create and maintain compliant expenses and benefits policies.

Career level Payroll supervisor / manager

CPD 7 points

Aimed at This course is designed for those in payroll, finance or HR that are responsible for administering expenses and benefits provided to employees. It is especially relevant to those that are reviewing employee expenses and benefits policies or who have sign-off responsibility for reporting expenses and benefits to HMRC.

Course content ● Cost implications of expenses and benefits ● Reimbursing employee expenses, including travel and subsistence ● Benefits exempt from reporting, including trivial benefits ● Salary sacrifice and OpRA (in brief) ● PAYE Settlement Agreements (PSA) and grossing up ● Advantages of effective and efficient expenses and benefits policy

Entry requirements This course is not designed for those new to payroll. It requires a working / operational knowledge of tax in either a payroll, finance or HR capacity. This should be ideally (though not essentially) at supervisor level or above.

In-house delivery available Call 0121 712 1000 for details

What next? Continue your learning with the Processing Chargeable Benefits (page 45) course.

Scan for full details, FAQs and to book, or visit cipp.org.uk/training

GOOD TO KNOW This course can be booked individually or as part of a combined course which also includes the Processing Chargeable Benefits (page 45) course.

Delivered by

A subsidiary of the Chartered Inst ed Institute of itute of Payroll Professionals ofessionals

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