Employer reporting in addition to payroll

1. [Detailed guidance form P11D](https://library.croneri.co.uk/po-heading-id_GeiDHQGg5E--1fSroliBnQ)

1.1. Section A - Assets transferred

1.2. Section B - Payments made on behalf of employees

1.3. Section C - Vouchers and credit cards

1.4. Section D - Living accommodation

1.5. Section E - Mileage allowance payments

1.6. Section F - Cars and car fuel

1.7. Section G - Vans and van fuel

1.8. Section H - Interest-free and low interest loans

1.9. Section I - Private medical insurance

1.10. Section J - qualifying relocation expenses

1.11. Section L - Assets placed at the employee's disposal

1.12. Section M - Other items

1.13. Section N - Expenses payments

2. [Form P11D(b) and Class 1A NICs](https://library.croneri.co.uk/po-heading-id_5K_-c4F8kkaSf3O-QHe-RA)

3. [Payrolling of benefits](https://library.croneri.co.uk/WKID-202605211130050978-39864684)

3.1. Payrolling of benefits - voluntary prior to 6 April 2027

3.2. Mandatory payrolling of company cars, car fuel, vans, van fuel and medical benefits - 6 April 2027 onwards (P11D(b) remains relevant)

3.3. Mandatory payrolling of all other BIK other than employment-related loans & accommodation - 6 April 2028 onwards (P11D(b) remains relevant)

3.4. Payrolling of employment-related loans and accommodation to remain voluntary for the time being

4. [PAYE Settlement Agreements](https://library.croneri.co.uk/po-heading-id_Az5yWhDMMEmvvTMVAIJ5jA)

4.1. Setting up a PSA

4.2. Content of a PSA

4.3. Effect of a PSA

4.4. The cost of a PSA

4.5. Reporting and paying a PSA

5. [General](https://library.croneri.co.uk/po-heading-id_JlDw6SifBE-C4ImLr6xX8g)

5.1. Benefits in kind - form P11D

5.2. Submission

6. [General aspects of P11D](https://library.croneri.co.uk/po-heading-id_uUpBw6m_a06xr75G6uZN_Q)

6.1. Making good

6.2. Class 1 and Class 1A NICs

6.3. Valuing benefits - OPRA

7. [Other returns](https://library.croneri.co.uk/po-heading-id_Q4-wDTGLAEmfS0aMwyEdgA)