Accountancy Fees paid for Director
Director of client co has had accountancy fees of £30k paid for by the company in respect of advice given re their sale of shares in the company.
Oviously, the gross payments will go on the P11d but I can't find specific guidance as to whether they are subject to class 1a or not. My payroll program (Moneysoft) has, at part B of the P11d 'payments made on behalf of the employee' an accountancy selection from the drop down menu menu but part B is NOT subject to class 1a.
My gut feeling is that class 1a is due and would be most grateful for any ideas.
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Accountancy Fees - NIC
If the fees have been paid "on behalf of the director" then presumably the bill was in his name. This being the case the NIC liability is to Class 1 and not Class 1A,