Last chance to check/ declare expenses and benefits for 2018/19

Thank you to everyone who completed the recent P11D questionnaire. After collecting the responses, we’ve found a few arrangements in place across DCC which have tax implications. We thought that it might be useful to share them with you:

Transfer of assets (computers, Kindles, iPads etc) – if you transfer any DCC assets to an employee, there may be tax/VAT implications.

Paying a set amount to an employee to cover expenses incurred (e.g. business calls made on the employees own mobile phone) – there may be tax implications if not paid via the payroll system.

Awards made to employees – if gift vouchers or monetary awards are made in recognition of work-related services or duties, there may be tax implications.

If you already have these arrangements in place but didn’t think there would be a tax implication, please contact payrollcontrolcompliance-mailbox@devon.gov.uk asap for advice. It’s not too late to include items on the P11D return for 2018/19.