Other benefits - an overview

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The general rule for calculating the value for tax purposes of a benefit or facility provided for an employee is the expense incurred by the employer (or provider of the benefit) less the amount made good by the employee.

 

The Benefits tab deals with all benefits governed by this general rule, regardless of where they may appear on the form P11D.

 

See the separate help topics for the special benefit rules governing:

Cars

Accommodation

Loans

Vans

Assets made available

 

Note: Scheme benefits such as Health may be entered here where they are individual and unique. However, if you have a Health Scheme, or other scheme such as life insurance, applicable to several employees, you may find it simpler and quicker to use the Schemes facility.