Section M – Other Items (including subscriptions and professional fees)

Section L – Assets Placed at the Employee’s Disposal

Section N – Expenses Payments Made to, or on Behalf of the Employee

This is a catch-all section for items not entered elsewhere. The types of benefits and expenses you are to enter in this section include

Professional Subscriptions
Nursery Places not already exempt
Educational assistance – does not include work related training
Non-qualifying relocation benefits paid late outside of the time limits for exemption.

You have to ascertain whether the contract for the supply of these services is made with the employer or the employee. If the contract is with the employer enter these items in the box for Class 1A Items. If the contract is with the employee then enter such items in the box for non – Class 1A Items. Class 1 NIC will also be due in these situations. There is also a final box for an anti-avoidance measure where an employer should return details of any income tax paid but not deducted from a director’s remuneration.