Changing work patterns over the past few years – exacerbated by the pandemic and an increase in agile working – can lead to difficulties in establishing what is a permanent and what is a temporary workplace for tax/NIC purposes. Expenses policies need to be carefully considered to ensure that they are compliant and do not result in any unwanted liabilities.
Therefore, we are offering this training course to cover the tax/NIC rules relating to travelling expenses with particular emphasis on the trickier issues that can arise.
This is intended to be a more advanced course covering the changes that employers have needed to introduce in order to take account of post-pandemic working arrangements.
The course will first take delegates through the main rules and general principles regarding the HMRC travel rules for tax/NIC purposes and the key definitions, ie permanent workplace, temporary workplace, 24-month rule etc. We will then go on to cover the more difficult issues that can arise including:
- People with multiple workplaces – employees with responsibilities across different locations
- Area-based workers – employees with no permanent workplace
- Secondments – how the ’24-month’ rule works in practice
- Substantially ordinary commuting and the (often misunderstood) 10-mile rule and its implications for shorter/longer journeys
- Home-based employees – the impact on mileage claims
- Agile workers – part home-based, part office-based
- The use of hubs – downsizing of office locations
These issues will be considered in detail through the use of case studies and will give plenty of opportunity for attendees to ask questions throughout.
We recommend this training course to all CRSTAX clients and contacts and particularly for staff in HR/Payroll, Finance and Tax.
- The cost of the training course is £210 plus VAT per course for CRTAX Clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
Changing work patterns over the past few years – exacerbated by the pandemic and an increase in agile working – can lead to difficulties in establishing what is a permanent and what is a temporary workplace for tax/NIC purposes. Expenses policies need to be carefully considered to ensure that they are compliant and do not result in any unwanted liabilities.
Therefore, we are offering this training course to cover the tax/NIC rules relating to travelling expenses with particular emphasis on the trickier issues that can arise.
This is intended to be a more advanced course covering the changes that employers have needed to introduce in order to take account of post-pandemic working arrangements.
The course will first take delegates through the main rules and general principles regarding the HMRC travel rules for tax/NIC purposes and the key definitions, ie permanent workplace, temporary workplace, 24-month rule etc. We will then go on to cover the more difficult issues that can arise including:
- People with multiple workplaces – employees with responsibilities across different locations
- Area-based workers – employees with no permanent workplace
- Secondments – how the ’24-month’ rule works in practice
- Substantially ordinary commuting and the (often misunderstood) 10-mile rule and its implications for shorter/longer journeys
- Home-based employees – the impact on mileage claims
- Agile workers – part home-based, part office-based
- The use of hubs – downsizing of office locations
These issues will be considered in detail through the use of case studies and will give plenty of opportunity for attendees to ask questions throughout.
We recommend this training course to all CRSTAX clients and contacts and particularly for staff in HR/Payroll, Finance and Tax.
- The cost of the training course is £210 plus VAT per course for CRTAX Clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
By taking both a theoretical and practical approach, this expenses and benefits training course will cover the rules regarding the more complex benefits such as travel and subsistence, living accommodation, relocation, beneficial loans, cars and car fuel. Enhancing practical knowledge, we will also examine the key P11D issues for public sector employers and cover the ‘payrolling’ of benefits, PAYE Settlement Agreements, the ‘making good’ provisions and grossing up. The course will include plenty of practical examples and case studies to inform a better understanding in these areas.
For public bodies that have salary sacrifice or cash alternative arrangements in place, this course also provides an essential update. The Optional Remuneration Arrangements (OpRA) legislation has presented a significant change, which requires careful handling to ensure that employer NIC savings are retained for the maximum period and that employers are compliant in this area. The rule changes have shifted attention from certain schemes where the savings are no longer possible to those where savings remain. Our course covers each of the salary sacrifice schemes that are relevant in the public sector, observing how the rule changes impact and reminding delegates about the key compliance aspects.
We recommend this training course to all clients and contacts and particularly for staff in HR/Payroll and Tax.
- The cost of the training course is £210 plus VAT per course for CRSTAX clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
By taking both a theoretical and practical approach, this expenses and benefits training course will cover the rules regarding the more complex benefits such as travel and subsistence, living accommodation, relocation, beneficial loans, cars and car fuel. Enhancing practical knowledge, we will also examine the key P11D issues for public sector employers and cover the ‘payrolling’ of benefits, PAYE Settlement Agreements, the ‘making good’ provisions and grossing up. The course will include plenty of practical examples and case studies to inform a better understanding in these areas.
For public bodies that have salary sacrifice or cash alternative arrangements in place, this course also provides an essential update. The Optional Remuneration Arrangements (OpRA) legislation has presented a significant change, which requires careful handling to ensure that employer NIC savings are retained for the maximum period and that employers are compliant in this area. The rule changes have shifted attention from certain schemes where the savings are no longer possible to those where savings remain. Our course covers each of the salary sacrifice schemes that are relevant in the public sector, observing how the rule changes impact and reminding delegates about the key compliance aspects.
We recommend this training course to all clients and contacts and particularly for staff in HR/Payroll and Tax.
- The cost of the training course is £210 plus VAT per course for CRSTAX clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
The introduction of payrolling benefits provided by employers will be postponed until 6 April 2027. This is a one-year postponement, intended to give software developers and employers more time to get ready for what is a major change to the administration of benefits in kind and to payroll.
Payrolling Benefits removes the need to submit P11Ds in the majority of cases and speeds up the collection of tax and Class 1A NICs due on benefits provided to employees. It is the biggest change to payroll since the introduction of RTI and Auto Enrolment, and it will require changes to payroll software, training for staff, discussions with benefit providers and good communications with employees.
We know that HMRC intends to ask for more data on payslips for compliance purposes and that they are considering a soft landing for penalties for the first 12 months following mandation in April 2027, so there is still time to try payrolling benefits on a voluntary basis for benefits provided from April 2026, though employers must register with HMRC first
Despite the postponement, it is important that employers have a plan in place so that benefit and employee information flows from HR and benefit providers to payroll teams in good time to be processed each payday, and that a system of controls is in place to check the data and the tax collected.
What’s covered?
- An introduction to payrolling
- How to register
- Frequently asked client questions
- Feedback from existing users of this service
- Synergy with employee benefit salary sacrifice schemes (cars, medical benefits, etc)
- Examples of benefit calculations, including the ‘tricky stuff’
Points to note
- The cost of the training courses is £210 plus VAT per course for CRSTAX clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
- New suppliers and procurement
- Employment status of workers providing construction services
- Verification issues for ‘unmatched’/’unknown’ subcontractors
- Cost of materials and the labour: materials split
- CIS reform – new changes from April 2024
- How to correct CIS300 errors and omissions
- Disclosures to HMRC – Regulations 9(3) and 9(4)
- The training sessions will start at 10am, finishing no later than 1pm.
- The cost of the training courses is £210 plus VAT per course for CRSTAX Client’s and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
- New suppliers and procurement
- Employment status of workers providing construction services
- Verification issues for ‘unmatched’/’unknown’ subcontractors
- Cost of materials and the labour: materials split
- CIS reform – new changes from April 2024
- How to correct CIS300 errors and omissions
- Disclosures to HMRC – Regulations 9(3) and 9(4)
- The training sessions will start at 10am, finishing no later than 1pm.
- The cost of the training courses is £210 plus VAT per course for CRSTAX Client’s and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
Understanding and correctly applying the Construction Industry Scheme (CIS) is not just a regulatory requirement for most public bodies—it’s critical to avoiding costly penalties and reputational risk. With complex rules around payments, deductions, and reporting, even experienced teams can find compliance a challenge.
This essential training course provides a practical, in-depth overview of CIS from a public sector perspective. Whether you’re new to CIS or looking to refresh your knowledge, the session will help ensure your organisation stays fully compliant and up to date with current legislation.
- Gain a detailed understanding of CIS from a public body perspective.
- Learn about compliance essentials, including payments, deductions, and reporting.
- Explore complex areas like material costs, mixed contracts, and small payments exemptions.
- Stay updated on the April 2021 legislative changes, including the £3m threshold test and rolling accounting periods.
This course is ideal for staff responsible for CIS administration, procurement, or engaging subcontractors.
It considers all the main aspects of CIS from the perspective of a public body as a ‘deemed contractor’. This will include a detailed overview of the scheme designed for those involved in its administration, as well as those responsible for procuring and engaging new suppliers and communicating with subcontractors whose work may fall within the definition of the scheme.
It will cover the common CIS compliance issues; in particular, what falls within the scope of CIS and the ongoing obligations regarding making payments, deductions and reporting to HMRC. It will also consider cases of difficulty, including disputes over material costs, mixed contracts and the small payments exemption. This will all be supported by the use of case studies. We will also cover the April 2021 legislative changes current including how the £3m threshold test is determined and the 12-month rolling accounting period basis that must be applied, and cost of materials that subcontractors incur directly.
We recommend this training course to all PSTAX clients and contacts, particularly for staff with responsibility for administering the Scheme, as well as those responsible for procuring and engaging new suppliers and communicating with subcontractors whose work may fall within the definition of the scheme.
- The training sessions will start at 10am, finishing at 1pm.
- The cost of the training courses is £210 plus VAT per course for CRSTAX clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
Understanding and correctly applying the Construction Industry Scheme (CIS) is not just a regulatory requirement for most public bodies—it’s critical to avoiding costly penalties and reputational risk. With complex rules around payments, deductions, and reporting, even experienced teams can find compliance a challenge.
This essential training course provides a practical, in-depth overview of CIS from a public sector perspective. Whether you’re new to CIS or looking to refresh your knowledge, the session will help ensure your organisation stays fully compliant and up to date with current legislation.
- Gain a detailed understanding of CIS from a public body perspective.
- Learn about compliance essentials, including payments, deductions, and reporting.
- Explore complex areas like material costs, mixed contracts, and small payments exemptions.
- Stay updated on the April 2021 legislative changes, including the £3m threshold test and rolling accounting periods.
This course is ideal for staff responsible for CIS administration, procurement, or engaging subcontractors.
It considers all the main aspects of CIS from the perspective of a public body as a ‘deemed contractor’. This will include a detailed overview of the scheme designed for those involved in its administration, as well as those responsible for procuring and engaging new suppliers and communicating with subcontractors whose work may fall within the definition of the scheme.
It will cover the common CIS compliance issues; in particular, what falls within the scope of CIS and the ongoing obligations regarding making payments, deductions and reporting to HMRC. It will also consider cases of difficulty, including disputes over material costs, mixed contracts and the small payments exemption. This will all be supported by the use of case studies. We will also cover the April 2021 legislative changes current including how the £3m threshold test is determined and the 12-month rolling accounting period basis that must be applied, and cost of materials that subcontractors incur directly.
We recommend this training course to all clients and contacts, particularly for staff with responsibility for administering the Scheme, as well as those responsible for procuring and engaging new suppliers and communicating with subcontractors whose work may fall within the definition of the scheme.
- The training sessions will start at 10am, finishing at 1pm.
- The cost of the training courses is £210 plus VAT per course for CRSTAX clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.
- Please confirm your bookings as soon as possible.
Book your place here
This area generally presents the greatest levels of risk to public bodies from an Employment Taxes perspective, and we are seeing increased levels of activity from the HMRC Employment Status & Intermediaries team as well as the recently-formed Off-Payroll Working team that focuses on cases involving the use of intermediaries (IR35).
Therefore, it is important that NHS Trusts are in as strong a position as possible to address these risks and understand the consequences of not doing so.
This course considers the fundamental principles of employment status and how these have evolved over decades of tax and employment case law to form the basis for making decisions on whether workers may be paid gross or under deduction of PAYE and NIC. It also considers the sometimes tricky area of the rules relating to office holders. It then goes on to cover the specific details and application of the off-payroll working rules (‘IR35’) – which were subject to an important update in April 2021 – that apply in the case of the engagement of intermediaries (such as personal service companies).
We recommend this training course to all PSTAX clients and contacts and particularly for staff with responsibility for making decisions regarding the status of an individual and/or their intermediary.
- The training sessions will start at 10am, finishing no later than 1pm.
- The cost of the training courses is £210 plus VAT per course for CRSTAX clients and £250 plus VAT per course for other delegates.
- There is a 10% discount for more than one booking.