Tax year ended 5 April 2015
Return of benefits and expenses – P11D & P9D – check list
This is a simplified list of items which may need reporting on a P11D or a P9D, whether you provide the benefits or expenses to your employees yourself, or whether they are provided by a third party supplier/customer by reason of your employees’ employment.
The list is not exhaustive and you may ignore items covered by a dispensation or PAYE Settlement Agreement. If you have any of the items listed we recommend that you discuss the matter with your usual BHP contact, or one of our Employment Taxes Team. New rules on expenses and benefits come into force from 6 April 2015. These new rules do not apply to P11Ds for the year to 5 April 2015.
The provision of benefits and expenses almost always has a national insurance (NI) consequence.
Reportable benefits and expenses
- Private use of a business car or van, by employee, director or family member
- Private use of pool car
- Mileage allowances paid to an employee for using their own car in excess of 45p (first 10,000 business miles) or 25p (thereafter)
- Fuel reimbursed to an employee, who has a company car, in excess of HMRC’s advisory fuel rate
- Home to work travel, season tickets, work buses
- Entertaining expenses, including staff events, not covered by a dispensation
- Travel and subsistence expenses
- Relocation expenses
- Professional subscriptions or fees – either reimbursed or paid direct
- Employee mobile phone bills, home telephone, broadband, etc – where the contract is in the employee’s name
- Provision of computers or iPads for personal use. (HMRC now classes iPhones, BlackBerrys and other smart phones as mobile phones.)
- Employees’ personal bills or personal purchases
- Round sum or general expense allowances
- Private medical cover
- Business credit card purchases / other business purchases reimbursed to employee
- Uniforms
- Loans to employees, directors or their families where the amount outstanding has exceeded £10,000 at any point in the tax year. Any loans that you have written off
- Non work related training
- School fees
- Gym membership
- Gift vouchers
- The overall cost of annual works functions open to all staff where the cost exceeds £150 per head
- Awards to employees, e.g. long service or incentive awards
- Living accommodation or living costs
Further information may be found at: https://www.gov.uk/expenses-and-benefits-a-to-z
The deadline for submission of forms P11D is 6 July. Any Class 1A NI due should be paid by 19 July.
Employment Taxes Contacts
Christine Robinson Adrian Hulme
