P11'ds

[kel524uk]

Hi all

Im just studying in level 3 payroll all about p11'd and the treatment of them but ive got confused bout if u provide free canteen facilitys and christmas partys. if u have no dispensation is this all taxable and NIC'd as a benefit to each employee???? :?:

[twd]

If the canteen facilities are available for ALL employees to use then there will be no benefit.

If the cost of staff entertaining exceeds £150 per person then no benefit arises either. However, is the cost exceeds £150 per head, then the full cost per person is charged as a benefit.

[kel524uk]

Thanks for this im ever so stuck on P11d and benefits there doing my head in :shock: