General and background information – Company cars


P11D FORM: Section E


If the employee has a company car but no fuel card, then HMRC publish a table for advisory fuel rates that is reviewed quarterly and is used to determine if there is something reportable to HMRC.


P9D FORM: Section A(1) (Obsolete after 2015/16 Tax year)




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 6.7) 

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


HMRC P11D Working Sheet 6

https://www.gov.uk/government/publications/paye-mileage-allowance-and-passenger-payments-p11d-ws6



Manual data entry

Benefit and expenses records are assigned to a selected employee record within the system. The software will require a certain amount of information in order to calculate a benefit in kind value. The information required to be entered is particular to each section of the P11D.  


System calculation/HMRC working sheet calculation

The following data points are used to calculate the benefit in kind for this benefit type:


Total allowance received by employee (mileage X rate per mile) 


Total other expenses received by employee

Amount made good or from which tax deducted




This is then compared to the amount payable if paid at the standard approved AMAP rates

and any positive difference is deemed to be a taxable “profit” BIK value



Step-by-step guide (manual data entry)


1
Select the employee record to that you wish to assign the benefit to

2
Select benefit section “E - Mileage allowance” from the drop-down benefit selector – or click on the “Section Eicon at the top of the screen.


3
Click the ADD button. 

4
Select the COMPANY CAR tab and then select a “Type of car” rate band to use.  The details of the employees company car is displayed (already assigned in Section F of P11D and WITHOUT PRIVATE FUEL benefit) - click OK
 
5
Enter the details of the benefit in order to allow the system to correctly calculate the benefit in kind value. This should include the total amount of money the employee has already received in reimbursement then click OK to save the record.
 
 

 The saved “car details” assignment record will be displayed:
6
To add the “business mileage” claimed, Select the MILEAGE PAYMENTS tab and click Add
 
7
Enter the amount of BUSINESS MILEAGE claimed, along with any optional information for notes or private mileage and click OK to save the record.
 
   
The saved Mileage details record will be displayed as below.
 

In order for the system to calculate the difference the employee has received compared to the agreed AMAP rates, you will need to set a table of the rates your company pays. To do this:
8 
Select TOOLS, then SETUP BUSINESS MILEAGE RATES from the toolbar 
 


9
Select the Mileage rate to use from the drop-down “Type of car” (e.g. Mileage allowance rate 1) and click ADD
 
10
Enter the values in the engine capacity fields (e.g. 0 to 9999) and the rates paid both upto and over the 10,000 miles break (e.g. 20p up to 10000 and 18p over 10000) & OK to save
 
11
Click on OK to save the rate table you have created (a confirmation pop-up will show to confirm the recalculation) 


The record entered previously will now have been recalculated based on the table of rates that you have successfully saved: 
Clicking on the “AMAP Rates” tab will show that there is a Taxable benefit of £560 for the example we have entered when compared with the HMRC approved Advisory Fuel Rates for company cars.
 

Sample Advisory Fuel Rates:



Importing data


File Type

The system can import data in numerous file types but a CSV (comma separated values) file recommended, it removes the complexities of Excel formulas and formatting.


Square block of data

Try to remove all data above header row, below the last record and after the last column of data. This just helps the software interpret the data correctly.


Consistent data

The final column of data should contain consistent data i.e. a value in every cell. This ensures that the software moves to the ‘next row’ at the correct time. As you can select the data that is imported, it is sometimes wise to simply paste a column of ‘xxx’ on the far right to provide an import end.


Formatting

The format of some of the data to be imported is very important – the following pages clearly show what data and formats the software is expecting to import.


Key field

ALL data imported must contain a Key field - NI Number or Payroll Number for employees and Registration Number for cars – this is necessary to ensure that data can be married up correctly. Key fields are clearly highlighted in the table.


Column Order

The column order in the spreadsheet is not important, as the P11D Organiser will automatically map as many fields as it can, and will remember the settings made during the import process as a configuration file for future use.


Compulsory Fields

Certain other fields must also be included in order for the import routine to correctly allocate/calculate benefits particular to individual import routines. These Compulsory fields are also clearly highlighted in the tables.


Optional Data

The remainder of data that can be imported is categorised as Optional and is displayed in standard type.


Data Fields table - Company Car business mileage payments

Information

P11D Field code

Type

Field Length

Inclusion

Pre-Format

Expenses Received by employee

EXPENSES

Numeric

10

Optional

 

Available From Date

FROM

Date

8

Compulsory

dd/mm/yyy

Mileage Rate Scheme

MILESRATE

Numeric

1

Compulsory

 

NI Number

NI_NUMBER

Character

10

Optional

Check only

Payroll Number

PAYROLL

Character

20

Optional

Check only

Amount made good/ Private Use Contribution

PRIVATEUSE

Numeric

10

Optional

 

Registration Number

R_NUMBER

Character

10

Key Field

 

Available To Date

TO

Date

8

Compulsory

dd/mm/yyyy


Company Car Details

Information

P11D Field code

Type

Field Length

Inclusion

Pre-Format

Cubic Capacity

CC

Numeric

10

Compulsory

 

Grams of CO2 per Km

CO2

Numeric

10

Compulsory

 

Car Description

DESCRIPTIO

Character

50

Compulsory

 

Optional Extras

EXTRAS

Numeric

10

Optional

 

Fleet Number

FLEETNO

Character

15

Optional

 

Type of Fuel

FUEL

Character

1

Compulsory

A = All Other

D = Diesel 

E = Electric

L = Euro4

H = Hybrid

P = Petrol

B = BiFuel

C = Retro

4 = Gas (LPG)

National Insurance Number

NI_NUMBER

Character

10

Optional

Check only

Payroll Number

PAYROLL

Character

20

Optional

Check only

List price of car

PRICE

Numeric

10

Compulsory

 

Date Car Registered

REGISTERED

Date

8

Compulsory

dd/mm/yyyy

Registration Number

R_NUMBER

Character

10

Key field

 




Step-by-step guide (importing data)


In order for the P11D Organiser system to import and calculate the benefit in kind value for mileage allowance payments in employees own cars, the system will need to hold the following information; 

Employee record:
To assign the benefit to, using either NI Number or Payroll Number
Car details:
Using Car Registration Number - The details of the type of car the employee used for the journey (e.g. a Diesel Car with an engine size of 1999cc)
Mileage Allowance:
Matching the employee record to the car record together with the dates of availability, amounts paid per mile, amount of mileage, any related payments (EXPENSES) the employee has received in addition to the mileage claim (if you have set the mileage rates to calculate the payment value) or  the total paid for mileage if no rate has been set and any amounts that the employee has already paid themselves/made good (PRIVATEUSE)


IMPORT ROUTINE
IMPORT TYPE
FIELDS USED
EXAMPLE
E Employee details ADD/UPDATE
Employee record
NI_NUMBER or PAYROLL
BB123456B
001234
Vehicles - Company Car Details
Details of the car
R_NUMBER
DESCRIPTIO
CC
FUEL
A13CAR
Employees own car
1999
D
Benefits - E - Mileage Allowance - Company car business mileage payments
Allocation of the car to the employee. Together with the totals for the Business MILEAGE, MILEAGE RATE,  EXPENSES,
and PRIVATEUSE.
R_NUMBER
NI_NUMBER
FROM
TO
MILEAGE
MILESRATE
EXPENSES
PRIVATEUSE
A13CAR
BB123456B
06/04/2012
05/04/2013
12000
1
500
0





Company Car Details


1
STEP 1 – IMPORT
Select FILE > IMPORT WIZARD (or use the system IMPORT icon to go to the Import wizard)

2
STEP 2 – ROUTINE
Select the Import routine to run: F Company Car Details

 


3
STEP 3 - SELECT SOURCE DATA FILE TO USE
Navigate to and select the import .CSV file to be used in the import process
 

The system will also display all other spreadsheet import files that are saved in the the same directory.





4
STEP 4 – MAP SOURCE DATA TO TARGET FIELD
Using the import template provided, the system will automatically configure and select the matching target field for the source data on the source CSV file (header row displayed on the left will match the correct target field displayed on the right)
 

TIP: Use the "Reconfigure P11D Organiser target field name" button to assist with this "mapping" process.

Click NEXT

NOTE: If you are not using the template then you will need to manually select the correct target fields using the “TARGET FIELD SELECTON” button. (These will initially be un-selected and displayed as ** EXCLUDED ** in the TARGET FIELD column) - CLICK HERE TO DOWNLOAD THE TEMPLATES



5
STEP 5 – TARGET FIELD & DATA VALIDATION
The system will display the data in a table. A key ID selection of R_NUMBER will be set as the unique reference for asset/company car
GREEN records are EXISTING company cars in the system asset database (recognized by their R_NUMBER)
WHITE records are NEW company cars to be added to the system asset database (not recognized by their R_NUMBER)
PURPLE records are NEW employees, there is no existing employee record in the system so the benefit allocation cannot be made (not recognized by NI_NUMBER or PAYROLL number)



Any records removed during the validation process will be saved to a “Import Error File”  
These error files can then be viewed in EXCEL,  corrections can then made to the erroneous records and then re-imported into the system once saved as a CSV file type.

Example - Validation pop-up unrecognized employee record to be removed

Example - Validation pop-up Duplicate car records being removed



 STEP 6 – COMMIT DATA CHANGE
The system will now commit the data & create the benefit records. The system will confirm the numbers of records to be added & updated and the total number of records from the source file.  - CLICK FINISH

NOTE - Backup DATAFolder is recommended as it gives you a restore point prior to committing the changes being made during the import.



STEP 7 – EXIT IMPORT ROUTINE OR DEAL WITH ERRORS 

EXIT IMPORT
If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser
ill be saved to a “Import Error file”

ERROR HANDLING 
Any records removed during the validation process will be saved as an “Error file”
These error files can then be viewed and saved in MS EXCEL. Having made the necessary corrections and changes to the invalid records contained in the "error file" it can be used as a new source file to import the corrected records and complete the import for ALL RECORDS (initial load plus the subsequent "fixed" error records)





If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser system.





Mileage Allowance - Company Car business mileage payments


1
IMPORT
Select FILE > IMPORT WIZARD (or use the system IMPORT icon to go to the Import wizard)
2
ROUTINE
Select the Import routine to run: E: Mileage Allowance - click NEXT
3
SELECT SOURCE FOLDER TO USE
Navigate to and select the import .CSV file to be used in the import process


The system will also display all other import file types that are saved in the the same directory
.

4
MAP SOURCE DATA TO TARGET FIELD
Using the import template provided, the system will automatically configure and select the matching target field for the source data on the source CSV file (header row displayed on the left will match the correct target field displayed on the right)TIP: Use the "Reconfigure P11D Organiser target field name" button to assist with this "mapping" process.
Click NEXT

NOTE: If you are not using the template then you will need to manually select the correct target fields using the “TARGET FIELD SELECTON” button. (These will initially be un-selected and displayed as ** EXCLUDED ** in the TARGET FIELD column) - CLICK HERE TO DOWNLOAD THE TEMPLATES


 
5
STEP 5 – TARGET FIELD & DATA VALIDATION

The system will display the data in a table. A key ID selection of PAYROLL or R_NUMBER can be selected as the unique reference for the routine
GREEN records are EXISTING mileage records in the system database (recognized by their R_NUMBER and PAYROLL)
WHITE records are NEW mileage records to be added to the system database (not recognized by their R_NUMBER and PAYROLL)
YELLOW records are NEW vehicle records where there is no existing company car asset record in the system so the benefit allocation cannot be made (not recognized by R_NUMBER)
PURPLE records are NEW employees, there is no existing employee record in the system so the benefit allocation cannot be made (not recognized by NI_NUMBER or PAYROLL number)

Clicking the NEXT button, the system will begin to validate the data and any records failing validation rules will be referred to in a series of pop-up messages. Any resulting invalid records will be removed and saved to an error log file at the end of the import process.

Validation has removed 2 unrecognized payroll number records



Validation has removed 1 unrecognized reg number records


6
COMMIT DATA CHANGE
The system will now commit the data & create the benefit records. The system will confirm the numbers of records to be added & updated and the total number of records from the source file.  Click FINISH

NOTE - Backup DATAFolder is recommended as it gives you a restore point prior to committing the changes being made during the import.


If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser system.



7
VALIDATION & REJECTED RECORDS
Any records removed during the validation process will be saved to a “Import Error file”


These error files can then be viewed in EXCEL, and then, having made any necessary corrections and changes to the data file, re-imported to complete the import for ALL RECORDS.
Alternatively, use the SaveAS button to save the .dbf file as a CSV or XLS spreadsheet to your PC and work on it independently before re-importing.




If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser system.