The rules for calculating, reporting and paying tax on expenses and benefits are complex and there are severe penalties for failing to adhere to them. So it's important for anyone who works in payroll or finance to understand the ins and outs of the benefits code.

Employers who provide expenses or benefits to employees or directors may need to notify HMRC and pay tax and NICs. The same goes for employees who receive them. This course provides a useful overview of this area of tax, before moving on to look at specific rules for common expenses and benefits, and employers' reporting and payment obligations.

This course has been revised and is up to date for 2022/23.

This course will enable you to:

  • understand the tax rules relating to expenses payments and benefits-in-kind
  • know how to calculate the tax charge
  • recognise certain expenses and benefits which can be received tax-free
  • understand employers’ reporting and compliance obligations.

Key information:

  • learn at your own pace
  • help meet your annual CPD requirements
  • exclusive member benefit – 10% discount
  • iPad/Android compatible.
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Helping accountants grow.


Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party supplier.