Employment Tax CPD — IR35, P11D and Benefits Training 2026
Employment tax CPD for accountants — IR35 off-payroll working, P11D benefits in kind, employment status, and verifiable training counting toward your annual CPD requirements.
Employment tax is one of the most complex areas of UK tax, and for accountants advising employers or contractors, regular CPD is essential. This guide covers what employment tax CPD should include, with specific focus on IR35, P11D benefits, and employment status.
Key Employment Tax Areas for CPD
The most significant current areas for CPD investment are: IR35 and the off-payroll working rules; P11D benefits in kind and optional remuneration arrangements (OpRA); salary sacrifice; employment status — employed vs self-employed; termination payments — the PENP calculation; share schemes — EMI, CSOP, SAYE, and SIP; PAYE settlement agreements (PSA); and HMRC Employment Status Manual updates.
IR35 and Off-Payroll Working
Since April 2021, medium and large private sector engagers are responsible for determining employment status and operating PAYE where IR35 applies. Accountants need current knowledge of: the employment status tests; Status Determination Statements (SDS); the CEST tool — its limitations and when to supplement with professional judgement; and the liability chain when IR35 is incorrectly applied.
P11D Expenses and Benefits
P11D reporting requires employers to declare all taxable benefits and expenses. Common problem areas include: company car benefit — current CO2-based percentages and electric vehicle rates; private medical insurance; beneficial loans; living accommodation; entertainment; and the interaction between P11D and salary sacrifice.
Employment Status and the Gig Economy
The Uber v Aslam Supreme Court ruling (2021) confirmed platform workers can be "workers" for employment law purposes. The divergence between employment law status and tax status remains complex — CPD helps accountants advise clients accurately on misclassification risks.
Frequently Asked Questions
Does employment tax CPD count as verifiable CPD? Yes — structured training with a clear outcome counts for ACCA, CIMA, ICAEW, and other professional body members.
How often should I update my IR35 knowledge? HMRC issues regular guidance updates. A structured IR35 CPD update once per year, plus monitoring HMRC guidance, is appropriate for accountants regularly advising on IR35.
Further Reading
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Learnsignal Education Team
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