Lucy Rees

If we are going to exceed the turnover limits for SAO in the year ended 31 December 2024, how do we notify HMRC that we are now in the SAO regime

An employee has an electric vehicle on a salary sacrifice scheme - P11D value reported on P11D and BIK reported. If they also salary sacrifice the cost of the electric vehicle charger installed at their home - what is reportable and payable to HMRC in relation to this?

Thank you but my question is can this be put on a PSA I.e we want to put this through the PSA so that the employee is not liable for the tax. Or can this not be put on a PSA and has to go through payroll? In which case we would need to gross this up to cover the employees tax.

If employees are being reimbursed above the approved rates or for ordinary commuting, can this go on a PSA? or does this need to go through payroll or a P11D?

Thank you. If the car was provided part way through the tax year, do the days before it was provided count as 'days unavailable for use' ?

When calculating the P11D Value for a salary sacrifice car benefit, is the P11D value reduced by the monthly salary sacrifice amounts made by the employee?

I understand that an NED of a UK company is required to be on UK payroll. However, this NED is an Irish tax resident and only visits the UK for board meetings. Do I need a s690 in order to only deduct PAYE for the time she is in the UK for board meetings/working in the UK? and can I apply to not deduct any National Insurance contributions as she is paying Irish social security?