General background information

This is a catch-all section on the P11D for items not entered elsewhere. The types of benefits and expenses you are to enter in this section include: –
  • Professional Subscriptions 
  • Company fuel cards provided without a company car
  • Nursery Places not already exempt 
  • Educational assistance – does not include work related training
  • Non-qualifying relocation benefits paid late outside of the time limits for exemption.

You have to ascertain whether the contract for the supply of these services is made with the employer or the employee. 

  • If the contract is with the employer enter these items in the box for Class 1A Items. 
  • If the contract is with the employee then enter such items in the box for non – Class 1A Items. Class 1 NIC will also be due in these situations.

There is also a final box for an anti-avoidance measure where an employer should return details of any income tax paid but not deducted from a director’s remuneration.

The areas covered below do not form an exhaustive list and may be entered, unless otherwise indicated, in either the blue or brown box depending upon the contractual obligations between the parties. There is a blue box in which to enter income tax paid but not deducted from a director’s remuneration.

Information required 
The cost of subscriptions paid by the company for or on behalf of its employees. This includes subscriptions to professional and learned societies, to London and provincial clubs and to other societies and clubs. Use the blue box if the individuals are members and liable to pay the subscriptions or fees. If a subscription covers more than one employee, split it accordingly.

Measure of benefit/expense
The cost met by the employer less any relief available to the employee.

Practical points
  1. An employee may be able to claim a deduction against the chargeable benefit if the subscription is paid to a professional or learned body related to the employment, e.g. an accountant subscribing to the Institute of Chartered Accountants in England and Wales. HMRC may also accept a claim for professional fees, e.g. those paid by a veterinary surgeon. It is recommended that employers seek a dispensation.
  2. HMRC may allow a deduction for subscriptions paid to London or provincial clubs where the purpose is to provide cheaper accommodation for visiting employees. The cost, or apportioned cost where more than one employee is involved, should be shown on Form P11D unless HMRC grants a dispensation.
  3. A subscription paid to a lunch club is chargeable on the employees using the facility. If the membership is provided for business entertaining, HMRC may accept a claim for a deduction from the employee’s tax liability providing the cost is disallowed for corporation tax purposes.

Employer provided childcare
Information required 
The full cost of the provision of non-qualifying childcare for the children of directors or employees or their families or households. The cost of provision of qualifying childcare that exceed the exempt amounts. Workplace nurseries are generally exempt from tax.

Measure of benefit/expense
This is the cost to the employer.

Practical points
  1. The total cost should be apportioned among the directors or employees concerned.
  2. Any contribution by the director or employee should be deducted from the cost in arriving at the benefit.
  3. Childcare vouchers worth up to £55 per week are free of tax and NIC.
There are now restrictions on the amount of relief for higher earners joining the scheme since 6 April 2011. The exempt amount for 40% taxpayers is reduced from £55 to £28 per week, and for 50% taxpayers to £22 per week. Only vouchers provided in excess of these amounts must be declared on the employee’s P11D. 

Educational Assistance

Information required

Report the cost to the employer, then indicate any amount made good or that has suffered a tax deduction through the payroll, and then report the cash equivalent.

Measure of benefit/expense

The cost of school fees or other educational expenses relating to a director or employee or his family or household. The value of any scholarships awarded to the director or employee, or to members of his family or household, should also be shown.

Practical points

  1. A charge to tax does not arise on costs of training for work. This also includes training provided by a third party. The exemption covers the cost of training, assessment and registration and additional costs such as travel and childcare. Do not report these costs. If the course involves travelling and subsistence expenses as well as course fees, HMRC may look closely at the possibility of any private element included in these expenses, especially if the course or conference is in an exotic location. Recreational training is excluded from the exemption.
  2. Under certain circumstances, the costs met by an employer for an employee, who is about to leave or has left the employment, to attend certain substantial full-time courses of retraining are exempted. The conditions for this relief can be found in the Booklet 480, Chapter 5. The expenses that can be exempt are:
  • fees for the course
  • fees for examinations
  • cost of essential books
  • costs of travelling and subsistence (over and above the normal home to work costs).

Non-qualifying relocation benefits and expenses payments
Information required
The amount of non-qualifying relocation benefits and any qualifying relocation expenses that are paid late (and therefore do not qualify for relief) less any amount made good and the resultant cash equivalent.

Measure of benefit/expense
The amount paid by the employer.

Income tax paid but not deducted from director’s remuneration
Information required
The amount of income tax paid to HMRC in the year that the company has failed to deduct from the remuneration paid to the director, irrespective of the year in which that remuneration was paid.

Measure of expense
The amount of income tax that has been paid and not recovered from the director.

Practical point
This normally covers tax borne by the company, for example following a determination under Regulation 80 of the Income Tax (Pay As You Earn) Regulations (SI 2003 No 2682). The director will not receive any tax relief. Also, a director who does not repay the tax to the company cannot obtain any repayment of the tax even if his allowances or reliefs result in an overpayment of tax in respect of the payment borne by the employer.

P11D Form: Section M

P11D Guide: Section M

Other items


Enter details of fees and subscriptions arranged for and paid by you, or on your behalf. Include initial and annual subscriptions to clubs catering for leisure or sporting activities and so on.

Read paragraph 30 in part 5 of the Class 1A National Insurance contributions on benefits in kind (CWG5) guide and paragraph 25.16 of the 480 expenses and benefits guide for further information.

Read Expenses payments made on behalf of the employee if the fee or subscription was:

  • arranged by the employee and was paid by you or on your behalf

  • paid to a professional body or learned society related to the employment

Educational assistance

Enter the cost of educational assistance provided where the contract is between you and the provider of the benefit. Include the value of scholarships awarded to children because of their parents’ employment. Do not include relevant payments for qualifying retraining courses (as defined by Section 311, ITEPA 2003).

Read chapter 18 of booklet 480 - an expenses and benefits guide for further information.

Non-qualifying relocation benefits and expenses payments

Read paragraph 32 in part 5 of the Class 1A National Insurance contributions on benefits in kind (CWG5) guide for further information.


Enter all relocation benefits (cost to you as the employer less anything paid towards the cost by the employee), which are:

Read chapter 5 of booklet 480 - an expenses and benefits guide for further information.

If you have any difficulty valuing any benefits contact HMRC with details before you complete the form P11D.

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
HMRC Booklet 480 


For more details on data entry and importing, click on one of the links below:

Importing Data

Entering Data Manually