This month’s exclusive CPD module focuses on the taxation for benefits and expenses presented by Martin Jackson, employment tax expert at Croner.

In this module, we provide an introduction to the key principles of taxation for benefits and expenses, including cash payments, taxable amounts and salary sacrifice issues, with worked examples illustrating the key issues to consider.

This module covers:

• Expenses as cash payments
• Benefits are earnings provided in a cash form
• Taxable amount is the ‘cash equivalent’ of the benefit
• Certain benefits have specific tax rules and treatment
• Salary sacrifice considerations.

Play the CPD module here.

The course has been prepared by Martin Jackson, lead technical writer at Croner-i. 

This CPD module takes 20 minutes to complete. There are also detailed course notes to ensure a full learning experience. Any CPD learning is automatically added to Your CPD Tracker.

If you’re already a subscriber, please log in to access this free CPD module or register to gain access to our exclusive member content.