GP Training Practices Practice Managers Meeting Friday 7 th December 2012 Registrar Mileage Claims Mandy Blackburn Chris Brennan Adrian Roebuck.

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Presentation transcript:

GP Training Practices Practice Managers Meeting Friday 7 th December 2012 Registrar Mileage Claims Mandy Blackburn Chris Brennan Adrian Roebuck

2 Fact The treatment of GP Registrar mileage claims is inconsistent and prone to error

3 Fact As employers, you have a duty to ensure you operate PAYE correctly on earnings of all employees

4 The challenge We have to ensure we get it right for both HMRC & WYCSA In addition, for the majority of GP Registrars they will receive a mileage reimbursement greater than the current HMRC tax-free rate

5 WYCSA requirements Mileage 1 form to be submitted at start of placement Update Mileage 1 with any changes of address or vehicle Claims ideally monthly Claims to be no more than 3 months old Must be signed by both GPR and a GP Trainer Home to Mileage maximum of 20 miles VTS / HDR / OOH must be at current public transport claim rate

6 HMRC requirements The HMRC rules that define a valid expense are complex Any mileage paid above the approved HMRC mileage rate (currently 45p) is liable to tax and NICs Any mileage not deemed to be business mileage will also be liable to tax and NICs regardless of whether this is in excess of the above rate or not

7 Monthly mileage claim form – electronic version

8 Mileage amounts entered are automatically totalled and carried forward onto the front sheet of the claim form

9 Home Visit Mileage Mileage in this column is purely for home visit mileage from the practice to the patients address(es) and return. Postcodes should be entered in the “Details of Journey” column NB Tax Free up to 45ppm above this is due tax and NI Mileage in this column is purely for home visit mileage from the practice to the patients address(es) and return. Postcodes should be entered in the “Details of Journey” column NB Tax Free up to 45ppm above this is due tax and NI

10 Home to practice This is all home to practice and is a maximum of 20 miles per day and can only be claimed when the GPR does a home visit. This is taxable in full regardless of the rate paid. This is all home to practice and is a maximum of 20 miles per day and can only be claimed when the GPR does a home visit. This is taxable in full regardless of the rate paid.

11 Public transport This is for GPRs attending VTS / HDR or out of hours sessions only. This is not taxable regardless of the rate of reimbursement. This is for GPRs attending VTS / HDR or out of hours sessions only. This is not taxable regardless of the rate of reimbursement.

Making the payments in your payroll software 12 The second payment is for the mileage deemed to be liable to Tax and NIC NB note – no pension The second payment is for the mileage deemed to be liable to Tax and NIC NB note – no pension The first payment is for the mileage deemed to be Tax/NIC free NB note – no pension The first payment is for the mileage deemed to be Tax/NIC free NB note – no pension

13 Next steps Once checked in practice the signed claim forms are submitted to WYCSA at the same time as the FP45 You need to pay the GPR before submitting the above to ensure your FP45 reflects accurate NI payments (you can amend the FP45 from your payroll data) When completing payroll you will have two types of mileage payments –Tax and NI free –Tax and NICable NB Mileage claims are non-pensionable earnings