You may think it’s obvious what must be going through your payroll and be subject to PAYE however, it’s not just salary that goes onto those timesheets, and many people can fall foul!
Have any of these crossed through your mind when doing your payroll?
Claiming mileage – for home-to-work travel when they work from home out of choice, but then make a mileage claim when they come into the office – those are taxable expenses so can’t be reimbursed tax/NI free.
Claiming for broadband for working at home – when they already had it before working from home therefore they don’t have any additional costs that can be considered purely as a business cost.
A policy of advancing cash floats to employees to cover business travel costs – there can never be more than £1,000 outstanding and they must be settled every 6 months for this to be allowable for tax/NI?
There are many other examples of where money is changing hands at various points in the business which needs to be put through the payroll and reported under RTI. If you are unsure on what needs to be put through your payroll, come and speak to Sence!