Susan R

We operate a weekly payroll for temporary workers. I have a worker who reaches state pension age on 5th April, and our next payroll payment date is 5th April. Do I amend the NIC Category to C to coincide with the 5th April pay date ?

I will be paying travel expenses through the payroll to capture PAYE & Class 1 NIC, however do I also need to report the values on a P11D ? Thanks

We have 2 workplaces in Edinburgh and Glasgow. Our Glasgow based Employees (who work from home) work in Edinburgh for 1 day a week. Due to the fact there is no end date to this arrangement therefore it does not comply with 24 month rule or the 40% rule, it is classed as a permanent workplace, however the Glasgow based employee goes to Edinburgh for a client meeting, but goes into the Edinburgh office for a couple of hours to work their normal duties afterwards, how do I treat the expenses then?

Before Covid, we had an office in Glasgow that all Glasgow and surrounding area based employees were expected to attend on a daily basis. Since Covid, the Glasgow office has been downsized and only has the capacity to host a handful of staff one day a week, on the other days of the week another company has full use of the small office, so they are unable to use it. All staff who were previously assigned the Glasgow office now work permanently from home, but some travel to our Edinburgh office one day a week for collaboration with colleagues. Are those employees, who work from home the majority of time, and no longer have Glasgow as their permanent office, able to claim tax relief on their travel to the Edinburgh office once a week?

We have 2 offices in Glasgow and Edinburgh. Our Glasgow based staff travel to Edinburgh once a quarter for a meeting, which is not held at the Edinburgh office. How to we treat the taxation of travel costs, would it be gross or net ?

We have Employees who are Working from Home for the majority of the week, however they do visit Clients as and when required. Should any mileage/travel costs be reimbursed from Home location to Client and would that be paid Gross or Net ? Thanks