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Changes to the administration of expenses and benefits 2016

2016 sees many changes to the way we deal with Expenses and Benefits which were initially proposed by the Office of Tax Simplification (OTS). These include:

  • Introduction of voluntary payrolling of benefits
  • Removal of dispensations for travel and subsistence
  • Changes to travel and subsistence rules
  • Demise of concept of lower paid employees and form P9D

This course will cover the detail of all these changes. 

Please note that this half-day course runs in the morning unless the course listing states (PM session) after the location. Morning sessions run from 08:30 to 09:00 for registration and end at 12:15, afternoon sessions run from 12:45 to 13:15 for registration and end at 16:30.

Your payroll course overview:

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training

3 Hrs


Learn Payroll With Face 2 Face Training

CPD 3hrs


Learn Payroll With Face 2 Face Training



Anyone who has responsibility for developing expenses and benefit policies and procedures or the correct reporting of expenses and benefits. This could be payroll professionals, tax managers, HR or managers who are responsible for the correct treatment of benefits and expenses.

2016 sees many changes to the way we process expenses and benefits with the introduction of changes proposed by the Office of Tax Simplification. These changes will impact on employer’s procedures and this essential course covers all of those changes being introduced together with a detailed explanation of the changes and how they will affect employers.

Many employers will have dispensations in place and April 2016 will see the end of dispensations as we know them. Essentially employers will be responsible themselves without HMRC intervention. As a result, it is vital to ensure procedures are in place to ensure compliance.

At the same time, legislation will provide that employers can start payrolling benefits without the bureaucratic procedure of having to still report those benefits on forms P11D. However, this does involve a detailed knowledge of both the tax and NI implications for benefits and benefits in kind.

These changes also see changes to travel and subsistence rules, payment of Class 1A NI and the loss of form P9D.

Following the course, employers will be armed with detailed information and confidence to return to their workplace and implement the necessary changes in a compliant manner.

Background and driving force behind the changes

An overview of the changes


  • Why it is essential to review policies and procedures before the introduction of the legislation changes

Do you need a revised dispensation before they disappear

What happens where expenses are tax deductible

What happens when employers pay below HMRC’s published statutory or advisory rates

What happens after dispensations go?

  • Make sure your current procedures are up to date and compliant
  • What the new statutory exemption for expenses means for employers
  • What will need to be reported in the future

Changes to expense procedures

  • Scale rate payments and transitional rules where an employer has specific arrangements with HMRC
  • What defines a permanent place of work – the changes
  • What defines a business journey – the changes
  • Travel and subsistence for specific types of workers:
  • home workers
  • workers with travelling appointments – for example care workers and sales people
  • workers whose normal place of work is defined by an area – for example sales people
  • Workers who have more than one permanent place of work – for example sales managers
    • Changes to temporary secondment rules
    • Revised scale rates for subsistence payments
    • Trivial benefit exemption in detail
    • Changes to the proposed rules that should have come into force in April 2015

Abolition of the P9D and its implication

  • Abolition of the £8,500 threshold
    • Who it will affect
    • Change to year end reporting
    • The exemptions that will still apply to low paid employees

Payrolling of benefits

  • Registering for the service
  • What can be payrolled
  • Employer and employee implications
    • What happens in the first year – is there double taxation?
    • Going forward from the second year
  • The tax and NI implications
    • How to tell the difference between a benefit and a benefit in kind
    • Don’t forget the NI implications – Class 1 or Class 1A
    • Payment of Class 1A NI
  • Reporting to HMRC when payrolling benefits
    • Changes to year end procedures
    • Changes to Real Time Information (RTI) reporting

Miscellaneous issues

  • Pay As You Earn Settlement Agreements (PSA)
    • Do they need to be reviewed
    • Are there changes in procedures?

"I have always found the Learn Centre to be helpful and supportive of not only mine but the team's payroll training needs. The blended learning approach works well for me and I would not hesitate to recommend them as a Payroll training specialist provider not only for online delivery (e-learning) but also face 2 face and in-house. The Payroll Professionals Conference is also a great networking opportunity."

Kresh Veerasamy - Payroll Manager at Cancer Research UK

"Cintra HR & Payroll Services has a long standing relationship with The Learn Centre – they are an absolutely integral part of the payroll community. Their training courses and annual conference are a must for all payroll professionals and not just for up to the minute technical topics: their training really puts payroll and payroll issues into context, taking into account commercial, economic and political influences."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"For the last few years we have taken advantage of the in house update courses, meaning our payroll and HR staff benefit from the excellent and consistent advice given. The manual is invaluable as is the ongoing support."

Rosi Strasshine - Payroll Manager, Isos Housing Group

"I cannot praise these training days enough – they are thoroughly enjoyable and informative, can be tailored to individual company needs and carried out in a relaxed, non-pressured way that everyone appreciates."

Rosi Strasshine - Payroll Manager, Isos Housing Group

"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."

Deon Piovesan - Finance and Payroll Manager at Westminster Kingsway College

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracey Hinton - Payroll Manager at Wilson James Limited

"I have used The Learn Centre on a number of occasions and have found it provides a great platform to gain the knowledge required to carry out my job. I started off with the Payroll Technician course and this in-depth learning gave me a great foundation of payroll knowledge to build upon and give me the confidence to progress up the career ladder, well worth it and would certainly recommend, no matter what level you are at there will be a course/qualification that can help you."

Ayman Zagloul - Assistant Payroll Supervisor at Queen's University Belfast

"Payroll may not be the most exciting of topic for some but The Learn Centre really bring it to life - the brilliant networking opportunities with fellow professionals is an added bonus. They cover an amazing range of topics too – if you need to upskill, then The Learn Centre is the organisation to help you do it."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"I have chosen The Learn Centre both for my own knowledge base and in-house training courses for my teams for many years. I have always been extremely impressed with the content of the courses, people engagement and the positive feedback from my staff."

Ann Chesher - Payroll Consultant at Essex County Fire and Rescue Service