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RTI reporting of "Addition to type of payment made to employee"
by benkeylock at 13:13 21/06/19 (Ask-Legal-Accounting)
Hi, in the latest version of HMRC's Basic PAYE Tools there is a section; "Addition to type of payment made to employee".
HMRC list some examples;
* Season ticket loan advance
* Certain travel and subsistence costs
* Car parking fees for business related journeys
* Dividends from shares

Their document CWG2 details items that are subject to NI & PAYE, but where can I find an exhaustive list of "Addition to types" ? Or failing that what is the definition of "Addition to types".

For safety of correct reporting I would prefer to work from a definition or an exhaustive list rather second guess from a list of only 4 examples.

Also, within the HMRC tool there appears to be only one box, which does not have a description box attached to it. So, is the reported figure simply a bucket total without further analysis. If so how do HMRC differentiate between say a dividend and a loan being made in the same reporting period, which are taxed quite differently from each other, but will have been reported in a single bucket total.

Please offer some guidance on how to avoid reporting penalties.

B Rs

Ben
--
benkeylock


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