The Inland Revenue do not require notification from you, it is a purely voluntary process if you wish to inform them.

You are required to offer the benefit to all staff equally, further information can be found on the HMRC website.

You are required to adhere to minimum wage considerations and to ensure your staff are aware of any gross pay issues and statutory pay issues. HMRC are due to relax the minimum wage rule but we have not had confirmation as yet.

Vouchers are not included on the P11D if under the exempt amount.

You may be asked for evidence the carers are registered, we hold that information for you but it is the employees responsibility to ensure they are.

Should you offer the vouchers as part of a salary sacrifice scheme then you should always have a written amendment to their contract of employment.

For new joiners on or after 6/4/2011 you are required to undertake a basic earnings asessment. Use the P35 and the employees contract of employment for this.