Company cars - advisory fuel rates from 1 June 2012

These rates apply to all journeys on or after 1 June 2012 until further notice. For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.

Engine size Petrol Diesel

1400cc or less 15p

1401cc to 2000cc 18p

Over 2000cc 26p

1600cc or less 12p

1601cc to 2000cc 15p

Over 2000cc 18p

Class 1 or Class 1A NIC?

As P11D(b) returns will shortly be done we thought we'd clarify a common source of confusion:

• Where the employer reimburses an employee or pays for a benefit on their behalf, such as private health insurance, and the worker contracts with the provider, then Class 1 NIC is due because the employer is discharging the employee's debt.
• If the contract is in the name of the employer, then Class 1A is normally due.
• Where an employer provides private health insurance and this is taxed through the payroll, the box confirming the cash equivalent is nil but Class 1A is due on the benefit and this would be declared on form P11D(b) as an adjustment.

Construction Industry Scheme: Implementing the Scheme & Employment Status

We are delighted to offer this new one-day course, for public or in-house training. It is designed for employers, contractors and subcontractors who are involved in the construction industry, and will look at the issues of making the correct assessment of employment status and the forms that have to be completed by both parties as well as all the day-to-day aspects of the scheme.

For course outline, dates and booking details, look on our website or call us on 01892 825885.

Thank you to all our clients for continuing to use our VAT and Payroll training courses; AdviceLine and consultancy services; and outsourced payroll management services.

Course dates up to December 2012 are posted on our website. Do visit us at www.haysdentraining.co.uk or call us on 01892 825885.

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