Simon K

The Basic PAYE Tools user guide indicates that dividend payments should be declared as 'Value of payments not subject to tax or National Insurance contributions in pay period' (where reimbursed expenses are entered). Is this correct? The guidance in Basic PAYE Tools itself doesn't mention dividends, only expenses. The user guide says: Value of payments not subject to tax or National Insurance contributions in pay period: Enter value of other payments made to your employee that are not salary or wages and subject to neither tax nor National Insurance contributions. Do not enter taxable amounts or amounts subject to National Insurance contributions here. For details of whether a payment is either taxable or subject to National Insurance contributions, or both, refer to the CWG2. Examples of amounts to be reported include: season ticket loan advance certain travel and subsistence costs car parking fees for business related journeys dividends from shares termination awards up to the value of £30,000 and sporting testimonial payments up to the value of £100,000 Basic PAYE Tools itself says: Tax and NICs free payments Enter value of other payments made to your employee that are not salary or wages and subject to neither tax nor National Insurance contributions. For example, a season ticket loan advance and certain travel and subsistence costs. Thanks.