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
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benkeylock
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