A client has raised an interesting point over a question on form P35 regarding whether "anyone else has paid expenses or provided benefits to any of their employees during the year"
The client operates a nursing home and "the staff" as a body, were left a legacy from a former service users estate. This was divided up by the matron equally amongst all the employees. I can see the argument that if the legacy was to named individuals then this is a personal gift, but surely if it has been left to "the staff" then this must be received by the individuals by reason of their employment and becomes taxable. I presume therefore the client would have to give details of the staff and how much each received on forms P11d
Andy Shady
27th Apr 2005
0
Is legacy taxable
Is legacy taxable