Expenses and benefits: incidental overnight expenses
What to report and pay
If any of the overnight expenses you cover aren바카라 사이트™t exempt, you may have to report the costs to HM Revenue and Customs (HMRC), and deduct and pay tax and National Insurance on them.
For expenses above the £5 or £10 threshold, you must:
- report them on form P11D
- deduct and pay PAYE tax and Class 1 National Insurance through your payroll - use the full amount that you pay to your employee, not just the amount above the £5 or £10 threshold
Salary sacrifice arrangements
If the costs are less than the amount of salary given up, report the salary amount instead.
These rules don바카라 사이트™t apply to arrangements made before 6 April 2017 - check when the rules will change.