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 L – Assets Placed at the Employee’s Disposal

Section M – Other Items (including subscriptions and professional fees)

This section is the catch all for employers assets being used privately by employees which haven’t been previously returned elsewhere on the P11D. Examples of items that should be shown in this section include:-

Motorcycles
Boats/yachts
Private aeroplanes

The benefit is calculated by the following formula: –

Annual Value

20% of the market value of the asset at the time the employee first uses it
Or	Plus	Additional costs incurred as a result of private use
The annual rental or hire charge if greater

Where there is insignificant private use of a company asset there is no charge. Equipment supplied to disabled employees to enable them to perform their duties of employment is exempt even where there is significant private use.