Providing employee expenses and benefits: an overview

Expenses and benefits: the basics What counts as an expense or benefit, tax and NICs rules at a glance, which forms to use, deadlines for filing and payments

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

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

Expenses and benefits record keeping An overview of the information you must keep and the best way of recording and storing it

Correcting errors in expenses and benefits reporting What to do if you discover you’ve made an error on one of your expenses and benefits forms