Declaration of expenses

Declaration of expenses

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Employees are able to claim tax relief on the short fall of mileage payments between the approved HMRC rates and those actually paid, correct? Similarly if the amounts exceed the approved rates tax is due on the difference.

As the employee does not have copies of the claim forms nor does he keep records of the claims other than the amounts, as the rates vary I have requested the information from the employer. The reply to this request is that the employer is not able to provide this information.

I accept that the employee should have kept records of the claims, however surely the employer has a duty to provide this information.

Can anyone confirm the relevant Act (TMA 1970/ ITA 2007 etc...) to confirm the employer has a duty to provide this information to a non-P11D employee?

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By User deleted
18th Sep 2009 14:20
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By ACDWebb
18th Sep 2009 14:31

and this is a follow on

Mileage expenses for business travel in employees’ own vehicles

Mind you that includes the following:

If the MAPs you pay are below the approved amount for the tax year:

you have no reporting requirements you have no tax to pay to HMRC your employee will be able to get tax relief (called Mileage Allowance Relief, or MAR) on the unused balance of the approved amount you can make separate optional reports to HMRC of any such unused balances under a scheme called the Mileage Allowance Relief Optional Reporting Scheme (MARORS) - contact your HMRC office if you want to enter the MARORS scheme

 

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By jamie-carrahar
18th Sep 2009 17:06

Employer not providing information

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Thanks for the information. I am calculating the income tax liability for a client whose employer won’t provide information relating to travel and subsistence expenses.

 

I am looking to send them a formal request to provide this information and would like to know if they have a requirement under TMA 1970 or another Act to provide information relating to expenses paid to non-P11D employees to the employee.

 

As I am sure you can appreciate in failing to provide this information, this can lead to an over/underpayment of tax and penalties for my client.

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By ACDWebb
18th Sep 2009 17:47

I do not think there is any requirement

 The employee may end up overpaid (because he cannot claim the difference between 40/25ppm and the amount reimbursed) but so far as underpaid is concerned it will either be on a P11d or not taxable if they are a lower paid employee

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By stuart46
19th Sep 2009 13:53

Are they just fobbing you off

Are you sure that they aren't just saying this because the can't be bothered to get the information out of their files. I'd be surprised if they destroyed the employee expenses claims as soon as they paid them and their accountant and the Revenue wouldn't be happy.

Surely the employer must be keeping some sort of recorded of what they are paying. Otherwise how can they prove that they are paying under the approved rates.

The Revenue could easily pull this up under a PAYE enquiry if all they can show is the amounts they have paid to the employees as this doesn't prove that they operated under the approved rates.

Anyway, is there no way that you can calculate the mileage from the amounts that he received or did he receive different mileage rates for different journeys and how much is actually at stake to make it worthwhile pursuing this.

 

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