Tell HMRC the value of items in your PAYE Settlement Agreement
As an employer or agent you need to report benefits or expenses included in your PAYE Settlement Agreement. You must do this even if you did not provide any benefits or expenses to employees (a nil return).
You must include all employees who have received the benefits or expenses, including any employees that earn below the personal tax allowance.
Get all of your information together before you start. You will need to tell us:
You’ll also need to tell us the total value (including VAT) of each type of benefit or expense given to employees by tax band (for each tax rate area). For example, total amount of travel expenses paid to employees on a 20% Scottish tax rate.
This is the quickest way to tell us about the value of items included in your PAYE Settlement Agreement.
You can tell us the value of the items included in your PAYE Settlement Agreement using your own calculation.
PAYE Settlement Agreements
HM Revenue and Customs
BX9 2AN
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Read the original at the source: https://www.gov.uk/guidance/tell-hmrc-the-value-of-items-in-your-paye-settlement-agreement
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https://www.gov.uk/guidance/tell-hmrc-the-value-of-items-in-your-paye-settlement-agreem...