Submission of Payrolled benefits

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You should contact your HMRC tax office at least a week in advance to inform them of your intention to submit payrolled benefits in your end of year submission.

 

Payrolled benefits fall in to two categories:

 

1. Items where an amount made good is available on form P11D.

 

• Assets transferred

• Vouchers and credit cards

• Private medical treatment or insurance

• Services supplied

• Assets placed at the employee's disposal

• Other items

• Expense payments made to, or on behalf of, the employee

 

If you submit to HMRC via the FBI submitter these benefits will be included in the online submission.

 

2. Items where no amount made good is available on form P11D.

 

• Payments made on behalf of the employee

• Living accommodation

• Mileage allowance and passenger payments

• Cars and car fuel

• Vans and van fuel

• Interest free and low interest loans

• Qualifying relocation expenses payments and benefits

 

These benefits can not be submitted online, report 'Class 1A Reconciliation' contains the information that HMRC requires within the payrolled benefits section, this should be posted to HMRC when your submission is made.