In this section:
- A-Z list of expenses and benefits: short guidance
- Company cars, vans and fuel
- Mileage expenses for business travel in employees’ own vehicles
- Travel expenses and benefits
- Entertainment expenses and benefits
- Childcare
- Medical insurance and treatment
- Loans (including season ticket loans)
- Relocation expenses and benefits
A-Z list of expenses and benefits: short guidance
This guide explains how to use our A-Z of expenses and benefits in kind. The A-Z lists the reporting requirements of a wide range of expenses and benefits, and tells you whether you’ll have to pay us any tax or NICs on them if you provide them to your company directors or employees.
On this page:
How to use the A-Z
If you’re ready to use the A-Z, use the link below to access it. Note that we have other guides providing step by step guidance on the reporting and tax/NICs requirements for eight commonly provided expenses and benefits – use the link at the end of this guide.
Go to the A-Z of expenses and benefits reporting
Each A-Z entry contains the same standard list of information about specific expenses or benefits you may have provided to your employees.
The information contained in these lists tells you how to report the expense or benefit to us, as well as whether you’ll have to work out and pay us any tax or NICs on it. The meaning of each item in these lists is explained below:
Circumstances:
There may different ways of providing the same (or similar) expenses and benefits to an employee. Here, we tell you the specific circumstances that the A-Z entry relates to.
Class 1 NICs:
If there is a ‘Yes’ here, you will have to add the value of the expense or benefit to the employee’s gross pay figure for the earnings period when working out Class 1 NICs through your payroll, using form P11. If there is a ‘No’, then no Class 1 NICs are due.
PAYE:
If there is a ‘Yes’ here, you will have to add the value of the expense or benefit to the employee’s gross pay figure for the earnings period when working out PAYE tax through your payroll, using form P11. If there is a ‘No’, then no PAYE tax is due.
Enter on P11D:
If there is a ‘Yes’ here, you must report the expense or benefit on form P11D if you have provided it to a company director or to an employee earning at a rate of £8,500 or more per year. Form P11D must be completed and submitted to us at the end of the tax year. If there is a ‘No’, you don’t need to report the item on form P11D.
Class 1A NICs:
If there is a ‘Yes’ here, you must pay us Class 1A NICs on the value of the expense or benefit. This is done at the end of the tax year – you add up all the Class 1A NICs from your employees’ forms P11D and report the total due for the year on form P11D(b). For more information, use the links at the end of this guide.
Enter on P9D:
Form P9D is similar to form P11D above, but used for employees earning at a rate of less than £8,500 per year. If there is a ‘Yes’ here, you must report the expense or benefit on form P9D if you have provided it to an employee earning below this threshold. If there is a ‘No’ here, you don’t need to report the item on form P9D.
Further information:
Where appropriate, we provide links to more detailed information about the type of expense or benefit in question – often pages from our online tax and National Insurance technical manuals.
Dispensation:
We will tell you in the A-Z entry if the expense or benefit can be included in a dispensation. If there is no mention of dispensations, it means that the item cannot be included. Items covered by a dispensation do not have to be reported to us on forms P11D and P9D, and no tax or NICs are due on them.
Go to the A-Z of expenses and benefits reporting
More useful links
An overview of the rules for expenses and benefits
Step by step guidance on eight common expenses and benefits
The records you should keep of expenses and benefits you provide
