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 I – Private Medical Treatment or Insurance

Section H – Interest Free & Low Interest Loans

Section J – Qualifying Relocation Expenses

The costs of providing most forms of medical and dental treatment or insurance that the employer has contracted for should be entered in this section. The exceptions include: –

Eye tests for VDU operators
Annual health checks that all employees are eligible for
Any health insurance required for necessary overseas travel

Medical insurance payments are quite often payrolled by employers in an attempt to minimise the number of P11Ds they have to fill in. However in recent years HMRC negated any advantages payrolling may have had by insisting that P11Ds continue to be completed in these circumstances. Their instructions are for the amount of the premium paid by the employer to be entered followed by a reduction for the amount made good through the payroll by the employee thus leaving a nil value on the P11D.