Only enter here vouchers that are subject to tax and subsequently Class 1 NIC.

Any expenses reimbursed via corporate credit cards that cannot be covered by a dispensation and are of private use should also be entered here. These amounts are also subject to Class 1 NIC through the payroll at the time the reimbursements occurred.

If the employee pays towards the cost of the voucher out of their taxed salary, then also enter the amount made good on the P11D. The exception to this is where the corporate credit card was used to purchase fuel or other running expenses for a provided company car. In these circumstances the company car charge and car fuel benefit charge already cover such expenditure so they need not be reported again here.