JuneG

Hello, We pay the heating, lighting and maintenance for some employees who have accommodation, HMRC guidance states this: "If you arrange the supplier contracts and cover the costs directly, you must: report on form P11D pay Class 1A National Insurance on the full costs" Please could you confirm which section on the P11D we should use? We arrange the contracts with the supplier and pay them directly so I know it's Class 1A NI'able but I can't work out if it would be section K Services Supplied or Section M Other Items (brown box)? Many thanks.

Hi, We have an employee who started in April on tax code 1257L but have since received a tax code change from HMRC to 2957L. The employee isn't that high paid so is not currently paying any tax. I wonder if you could tell me the possible reasons as to why the code has changed so drastically? Thank you.

Hello, One of our employees wishes to make a £10k lump sum contribution to their pension this month (Mar24). I've been advised that this is the process but I am a little unclear on the tax relief side of things. - The member transfers the money to bank account; - We pay her an additional non-taxable, non- Niable amount of the same value through the payroll; - We deduct this amount as an additional pension contribution (net pay arrangement so tax relief is given); - We pay the pension provider the £10k and the employee receives tax relief through the payroll straight away. If we deduct the pension contribution by the "net pay arrangement" so that tax relief is applied through the payroll, it will result in a large tax refund so I am unsure if we are allowed to do this? I'm also not entirely sure if we are allowed to make a non-taxable, non-niable payment in the first place but I'm guessing this is ok as it won't count as earnings as it comes directly from employee. Are there are pitfalls to doing this or is there another way to pay a lump sum cont with tax relief? Any help would be appreciated. Thanks.