P11d query....

P11d query....

Didn't find your answer?

P11d guide states to include at section N expenses payments made to, or on behalf of, the director or employee.

Does that exclude rent for temporary accomodation contracted for and paid direct by the company?

I would have thought so as the payment is not made to or on behalf of the employee (interpreting 'on behalf of' as settling an employee liability).

NB acccomodation in question qualifies as allowable subsistence.

Do colleagues agree?

HJ

Replies (2)

Please login or register to join the discussion.

avatar
By NeilW
26th Jun 2006 14:00

Yep.
It is technically reportable on a P11D, but in section F, K or M at a push, not N. N is only for contracts the employee takes out personally that you then pay for or reimburse.

Contracts the company has or undertakes that relate to an employee go elsewhere on the form.

The employee then still has to make an offset claim under the travel rules.

NeilW

Thanks (0)
avatar
By AnonymousUser
26th Jun 2006 14:56

Neil...

Thanks for your reply.

At a general level, P11ds are for 'expenses payments, benefits and facilities provided'.

ITEPA2003 states that a benefit means a benefit or facility, so I think of facility as requiring a benefit.

So in this case, as there is no expense payment or benefit, I've concluded it need not go on the P11d.

Can someone convince me otherwise, as I have a nagging feeling that in some sense it 'ought' to go on the P11d?

Thanks (0)