Employer reporting in addition to payroll
by stephanie webber
1. General
1.1. Benefits in kind - form P11D
1.2. Submission
2. General aspects of P11D
2.1. Making good
2.2. Class 1 and Class 1A NICs
2.3. Valuing benefits - OPRA
3. Detailed guidance form P11D
3.1. Section A: Assets transferred
3.2. Section B: Payments made on behalf of employees
3.3. Section C: Vouchers and credit cards
3.4. Section D: Living accommodation
3.5. Section E: Mileage allowance payments
3.6. Section F: Cars and car fuel
3.7. Section G: Vans and van fuel
3.8. Section H: Interest-free and low interest loans
3.9. Section I: Private medical insurance
3.10. Section J: qualifying relocation expenses
3.11. Section L: Assets placed at the employee's disposal
3.12. Section M: Other items
3.13. Section N: Expenses payments
4. Form P11D(b) and Class 1A NICs
5. PAYE Settlement Agreements
5.1. Setting up a PSA
5.2. Content of a PSA
5.3. Effect of a PSA
5.4. The cost of a PSA
5.5. Reporting and paying a PSA
6. Other returns