Course contents

The course is designed as an update for experienced payroll and benefits employees. It reviews the changes introduced over the last year and those planned in relation to payroll, taxable benefits, national insurance and auto enrolment.

    The course looks at changes and developments in: RTI
  • Auto enrolment
  • National insurance
  • Taxable benefits & all payroll matters.

The course is an update and assumes prior knowledge of the subject area and is not suitable for new starters. The exact contents are set about four weeks before the course date and will be shown here when available.

The 2020 annual payroll update will cover:

  • Employment allowance reforms from April 2020
  • High income Child benefit – reminder of the key issues
  • PAYE settlement agreements
  • Payroll issues arising for Scottish and Welsh taxpayers
  • Payrolling a company car in 2020/21
  • Providing tax-free fitness equipment for employees, e.g., bicycles and how the scheme works
  • Reporting a new company car for an employee in 2020/21 & ultra-low emission vehicles
  • Reporting payrolls on time – the issues to watch out for (FPS issues)
  • Right to work and the checks your client should be carrying out
  • Seasonal workers and auto enrolment
  • Specific issues relating to the year-end
  • SSP and SMP update
  • Tax-free childcare payments
  • Termination payment update
  • The anti-money laundering issues for the payroll team
  • The importance of HMRC toolkits – when to use them. Key questions arising from the toolkits to consider on all payrolls
  • The Trivial benefits in kind exemption
  • Update and refresher on student and post graduate loans
  • Update on Childcare vouchers
  • Update on how IR35 reforms could affect payrolls in 2020/21
  • Update on National Insurance and Class 1A
  • Update on RTI penalties – what penalties can be levied, how much and what exemptions apply
  • Update to advisory fuel rates
  • What to do if your client mergers with another or there is change of ownershipOther topical payroll tax issues at the time of the course
  • Course type