Review of HMRC agreed bespoke rates for expenses

Produced by Tolley in association with

Employment Tax

Guidance

Once an agreement for bespoke rates has been granted, HMRC may review the basis on which expenses are monitored at a later date. This may be part of a general employer compliance check or as part of a specific review covering expenses.

The form and regularity of the checks required by HMRC will depend on factors such as:

•
the outcome of previous compliance checks, including cases where the employer has failed to manage an expenses regime effectively in the past
•
the employer’s CRM risk rating (if the employer is a large company)
•
the size and complexity of the workforce
•
uncertainty about whether employees will qualify for relief. For example, where the temporary workplace rules apply (see the Travel expenses guidance note), employees may qualify for relief at different times and for differing durations. This should be closely monitored

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Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services

Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector. Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers. Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

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