P11d Form Section C: Vouchers and Credit Cards

P11d Section C Vouchers and Credit Cards. This section relates to any payments made to an employee in the form of vouchers or via company credit cards for personal expenses.

p11d form online section c
P11d Form Section C: Vouchers and Credit Cards

What Vouchers Should be Included in Section C

Depending on the type of voucher being provided to an employee, there may be additional P11d tax to pay. 

Typical taxable vouchers include:

  • Season tickets
  • Christmas gift vouchers
  • Luncheon vouchers

You mustn’t include non-taxable items such as childcare vouchers.

Or include payments which need to be included elsewhere on the P11d form such as company car fuel, if an alternative arrangement exists.

How to Calculate the P11d Value Vouchers and Credit Cards

The value to include for any vouchers and credit card payments made is the actual amount paid, including VAT (regardless of whether VAT is recoverable or not).

Who Pays Tax on Section C Vouchers and Credit Cards

Tax on vouchers and credit card payments included in Section C is paid by just the employee – there is no Class 1a National Insurance payable by the employer.

About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek, money nerd and creator of www.goselfemployed.co - the UK small business finance blog for the self-employed community. Here she shares simple, straight-forward guides to make self-employment topics like taxes, bookkeeping and banking easy to understand.