Section A – Assets Transferred
Section B – Payments Made on Behalf of the Employee
Section C – Vouchers & Credit Cards
Section D – Living Accommodation
Section E – Mileage Allowances
Section F – Company Cars & Car Fuel
Section G – Company Vans & Van Fuel
Section H – Interest Free & Low Interest Loans
Section I – Private Medical Treatment or Insurance
Section J – Qualifying Relocation Expenses
Section K – Services Supplied
Section L – Assets Placed at the Employee’s Disposal
Section M – Other Items (including subscriptions and professional fees)
Section N – Expenses Payments Made to, or on Behalf of the Employee

Section C – Vouchers & Credit Cards

Section B – Payments Made on Behalf of the Employee

Only enter here vouchers that are subject to tax and subsequently Class 1 NIC.

Any expenses reimbursed via corporate credit cards that cannot be covered by a dispensation and are of private use should also be entered here. These amounts are also subject to Class 1 NIC through the payroll at the time the reimbursements occurred.

If the employee pays towards the cost of the voucher out of their taxed salary, then also enter the amount made good on the P11D. The exception to this is where the corporate credit card was used to purchase fuel or other running expenses for a provided company car. In these circumstances the company car charge and car fuel benefit charge already cover such expenditure so they need not be reported again here.