HMRC advice on tax returns & Christmas payments

A series of webinars covering capital allowances, maternity & paternity pay, reporting early Christmas payments, and self-employed expenses.

How to show self-employed business expenses on your tax return

This digital webinar has been designed to provide guidance on what is and what isn’t classed as an allowable business expense and will include motoring and premises costs. HMRC subject matter experts will be online during the webinar to take your questions.

Capital Allowances and Vehicles

This webinar is aimed at sole traders and provides an overview of the special rules for cars.

Expenses and Benefits – entertaining staff

If you provide social functions, parties or subsidised meals for your employees, find out if the costs are taxable and whether you need to report them to HMRC.

Choose a date and time that suits you here >

Statutory Maternity and Paternity pay

If you’ve got employees who are having a baby, find out what payments you should make and how to work them out.

Choose a date and time that suits you here >

Statutory Sick Pay

Learn what to do when an employee goes off sick, how to calculate Statutory Sick Pay and when to pay it.

Choose a date and time that suits you here >

HMRC’s 'Statutory Sick Pay online guide' is also full of useful information and will give you the answers you need at any time.

National Minimum Wage

An HMRC webinar series covers unpaid working time and how accommodation costs should be dealt with. Each webinar is under 10 minutes long and covers common errors HMRC sees employers make when calculating the National Minimum Wage.

The webinars appear to be recordings and not live sessions. More information can be found here > (log-in required)

You can also read HMRC’s guide for employers to find out more about the National Minimum Wage.

Never joined an HMRC webinar before?

Read this guide which will tell you what you need to do >

National Insurance contributions

You may also find the 'National Insurance contributions and statutory payments toolkit' useful.

Employer Payroll Bulletin - December 2018

Read the bi-monthly magazine for employers full of up-to-date information on payroll topics.

HMRC advice on early Christmas payments

Some employers pay their employees earlier than usual during the festive period, perhaps due to the business closing for Christmas and New Year.

If you do pay early, HMRC advise that you report your normal payment date on your Full Payment Submission (FPS).

For example: if you pay on De‌ce‌mb‌er 21st but your normal payment date is December 31st, report the payment date as De‌ce‌mb‌er 31st. In this example, the FPS would need to be sent on or before the De‌ce‌mb‌er 31st.

Get more support on tax issues

Visit the ‘tax and regulation’ section of our business support webpages for more help with things like tax relief, business rates, licensing, GDPR, health and safety, trading standards, and environmental issues.

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