General and background information


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.


Information required

Detail the cost of providing benefits or paying expenses by way of the provision of a voucher, token or credit card exchangeable for money, goods or services. If the expenses have been reported elsewhere – for example, under section N: ‘Entertainment’ – do not repeat the details. Indicate any amount made good or that has suffered a tax deduction and report the difference as the taxable payment.


Measure of expense

The cost to the employer of providing the voucher, token or credit card, including any additional expenses. All employees (including P9D employees for tax) are caught under specific legislation covering this topic.


Practical Points

  1. Vouchers are either liable to Class 1 NICs or exempt from NICs altogether; consequently none are liable to Class 1A NICs. If the employer pays the tax and Class 1B NICs in a PSA, a return on Form P11D and payment of Class 1 NICs are not required.
  2. If the voucher is exchangeable for cash, the employer is required to operate PAYE/NICs on the cash value of the voucher as though this forms part of pay (see ‘Employer’s Further Guide to PAYE and NICs’ (CWG2), Chapter 5).
  3. Where a credit card is provided to an employee to purchase car fuel and pay other company car running expenses, HMRC accepts that this is accounted for in the car and car fuel scale charges. There is no need to report those details under this heading. Using a credit card to acquire assets and services for personal use creates a Class 1 NICs liability (CWG 5 Appendix 1).
  4. Common examples are transport voucher, Christmas gift vouchers and luncheon vouchers.

P11D Form: Section C




P9D Form: Section B (Obsolete after 2015/16 Tax year)



P11D (Guide): Section C

Vouchers and credit cards

Enter the total of:

  • the cost to you of providing any vouchers (including season tickets) which can be exchanged for money, goods or services

  • any extra cost to you in providing the money, goods or services for which the vouchers are exchanged

  • all expenses and other payments met by credit cards you provided, except expenses:

    • directly in connection with the cars at section F of the P11D

    • more appropriate to section N of the P11D

Do not include any vouchers, such as cash vouchers, which have suffered tax under PAYE, read Payments made on behalf of the employee for further information.


Additional HMRC Documentation and external help 

Click the links below to go directly to the HMRC website to download or view the PDF or help files listed below.


HMRC P11D Guide

https://www.gov.uk/government/publications/paye-end-of-year-expenses-and-benefits-p11d-guide


HMRC Booklet 480 (Chapter 6) 

https://www.gov.uk/government/publications/480-expenses-and-benefits-a-tax-guide