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  • PSA - Third Party Benefits

    Our company have arranged and paid for taxis home to a small number of people who work on our premise but are employed by another company we have a service contract with. Can we settle any liabilities due on this expense using our PSA that covers/includes this type of expense? And if so, how can we do that? Should we use the value of this expense against our employees (i.e. include it in the total value of this benefit provided to our employee) or should we perform a separate calculation against these people (i.e. use/hypothesise their marginal tax rate, etc.)
  • Taxi home provided to worker employed by another company

    Our company has a contract with a services company that manages our office facilities such as reception, post room and cleaning. Their services are delivered by workers directly employed/engaged by them. During recent lockdown a number of these workers were provided with taxis between their home and our offices. The taxis were arranged and paid for by our company. Do we have any reporting requirements to HMRC or their Employer (the service company)? Are we liable for any NIC? If we are liable for NIC is this something we could cover by our PSA in future.