Payment of MAPs above the 'approved amount'

We have decided to pay MAPs above the 'approved amount' to our one employee who earns enough to pay income tax through PAYE and NICs. I understand about reporting this on P11D, but payment is less clear. The Rules for Tax guidance say, "add anything above the ‘approved amount’ to the employee’s pay, and deduct and pay tax as normal." Elsewhere I read that HMRC needs to be told before the start of the tax year if you intend to make such tax payments through payroll. Equally we will be paying RME above the 'qualifying amount' where the Rules for National Insurance guidance say, "If the RME you provide to your employee in the earnings period exceeds the qualifying amount: add the excess to their other earnings for that earnings period when calculating Class 1 National Insurance (but not Pay As You Earn (PAYE) tax) through payroll". What is the correct procedure please?

Hi ,
 

This is not classed as payrolling benefits where an employer puts the cash equvilent through the payroll. In this case you are giving the employee money which can put put through the payroll . With regards to the RME can you please contact us on 0300 200 3200 to discuss this in more detail . Thank you