A FTSE250 Company Secretary writes...
“Where UK resident NED board directors’ services are not being supplied via a service company and therefore their fees are being processed through the payroll with PAYE/NI withholding applied, how are companies applying PAYE and NI withholding on their expense claims in relation to their normal UK place of business?
In particular, are companies treating accommodation and meal expenses in relation to board meetings differently to travel expenses i.e. that at the accommodation and over the meal, board matters are formally discussed and therefore should not attract tax?”
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