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Posted Wed, 20 Apr 2022 12:55:22 GMT by Film Crew
My employer has told me they're going to issue a P11D but they paid the tax due on it. They say that because they paid the cost of housing me while working away from home on a remote job site that this is a benefit to me (this is on a remote film location during a film & tv production). I don't see that it was a benefit to me. Surely it was simply their overhead cost of producing the film. I after all was still paying for my own home. It was no benefit to me, it was arranged by them.
Posted Fri, 22 Apr 2022 07:15:53 GMT by HMRC Admin 20
Hi Pixlink,

If a P11D is submitted declaring this as a taxable benefit, we would require a letter signed by you and the employer advising that the expenses was necessary for performing your duties, to allow us to grant an allowance to set against the expense.

Thank you.
Posted Fri, 22 Apr 2022 09:39:24 GMT by Film Crew
The employer has said they have done this on HMRC advice. They would rather not pay the tax on the 'benefit' they gave the employers but were told by their local HRMC office the hotel accommodation was a benefit. I question whether accommodation for a temporary job in a temporary worksite is a benefit. Does a oil rig worker who sleeps in a dormitory get a benefit for example? The producers had to recruit crew from outside their area to make the film and so it was necessary to provide them with temporary accommodation, The producers were told by their local HRMC office this was a taxable benefit to the crew so they paid the tax for the employees on the cost of the hotels and issued P11d. They also put this on the payslips as an 'advance' and at the same time made a deduction for it (this might be a separate issue). So the employer will not issue a letter as they already have the opinion of the HMRC. But how is a temporary provision of a hotel room a benefit to a temporary worker who is working 350 miles from their home?
Posted Mon, 25 Apr 2022 13:12:10 GMT by HMRC Admin 17

Hi,
 
Once the P11d has been added to our records we will issue a tax calculation if there is additional tax due based on the P11d,
if you contact our Income Tax department after received the p800 tax calculation we can review the position.

See link:


Income Tax: general enquiries  .

Thank you.
Posted Mon, 25 Apr 2022 13:45:41 GMT by Film Crew
This response does not answer the question. The main issue is whether accommodation provided to an employee working away from home on a remote location for an employer is a 'benefit' to that employee. A film production company employed me (and a great number of crew) on a shoot 350 miles from my home. They put us up in hotels. They have issued a P11d but they paid the tax on the 'benefit'. My question is how is this deemed a benefit? If that hotel was a benefit, then practically every hotel for an overnight trip taken for your employer is a benefit?
Posted Tue, 26 Apr 2022 10:51:36 GMT by HMRC Admin 19
Hi,

You can see the following link for guidance regarding travel including overnight accomodation. The link to the technical guidance will provide further information:

Expenses and benefits: travel and subsistence

Thank you.
Posted Tue, 26 Apr 2022 11:45:51 GMT by Film Crew
>EIM31816 - Travel expenses: general: accommodation and subsistence: subsistence costs: examples Chris is required to spend 3 months in 2013/14 working at the site of one of his employer’s clients. He travels to the site each Monday morning, stays in a hotel close to the temporary workplace and travels home late each Friday evening, eating dinner on the way. During the week he takes some of his meals in the hotel and others at a nearby restaurant. The cost of his travel between his home and the site, the accommodation and all the meals are allowable travel expenses< So it sounds just like my scenario and these are allowable non-taxable expenses, not benefits. In my case my employer booked and paid for my hotel for three months to work on distant worksites. My employer reimbursed (as mileage) my 300 miles car travel. This was taxed at source through my PAYE My employer booked and paid for my ferry crossings as an employer's business expense. My employer paid a per-diem for subsistence. This was taxed at source through PAYE None of that is an issue, but from reading the above, the hotel was not a benefit to me to be reported on P11d as the cost of the hotel (some £5000) was not paid to me and was not a benefit to me and so should not go as and 'advance' and 'deduction' on my payslip. If it was a taxable benefit, then I would have arranged my own accommodation. Just pointing to arcane manuals is not answering the question, when the answer I get is that what happened is incorrect.

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