Find out if you need to pay tax or NICs on specific items you provide, or report them on form P9D or P11D
Expenses and benefits: the basicsWhat counts as an expense or benefit, tax and NICs rules at a glance, which forms to use, deadlines for filing and payments
Expenses and benefits record keepingAn overview of the information you must keep and the best way of recording and storing it
Reporting company cars on form P46 (Car)Submit form P46 (Car) if you provide an employee with a company car, or if you later withdraw a car that you provide
End-of-year forms at a glance: P9D, P11D, P11D(b)Who to complete forms P11D and P9D for, what to include on form P11D(b), deadlines and electronic filing options
Correcting errors in expenses and benefits reportingWhat to do if you discover you’ve made an error on one of your expenses and benefits forms
DispensationsThere’s no tax, NICs or end-of-year reporting for many routine business expenses and benefits if you apply for a dispensation
PAYE Settlement Agreements (PSAs)Cut out end-of-year reporting for minor, irregular and hard-to-value expenses and benefits – with a PSA you just pay the tax and NICs
