Assets that are used by an employee: provided for business use only
Circumstances |
An asset provided solely for business use by an employee or where private use is not significant |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
Yes - section L |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
A dispensation can be given for this. There is no reporting obligation where the assets are office equipment and supplies provided on the employer's premises, or provided for business elsewhere.
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