Section A – Assets Transferred
Section B – Payments Made on Behalf of the Employee
Section C – Vouchers & Credit Cards
Section D – Living Accommodation
Section E – Mileage Allowances
Section F – Company Cars & Car Fuel
Section G – Company Vans & Van Fuel
Section H – Interest Free & Low Interest Loans
Section I – Private Medical Treatment or Insurance
Section J – Qualifying Relocation Expenses
Section K – Services Supplied
Section L – Assets Placed at the Employee’s Disposal
Section M – Other Items (including subscriptions and professional fees)
Section N – Expenses Payments Made to, or 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, employers 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.