P11D Guide -
Section B - Payments Made on Behalf of the Employee

Section B - Payments Made on Behalf of the Employee

In this section enter any personal bills that you have paid on behalf of your employee. Although the taxable value is reported here, employer’s also have to account for the Class 1 NIC liability through the payroll at the time the payment was made. This is because the employer has settled the employee’s pecuniary liability (i.e. paid a bill that has the employee’s name on it).

This P11D section is also used to report certain anti-avoidance rules e.g. where the employer attempts to pay the employee in readily convertible assets.