P11d Section K Services Supplied covers the costs of any services supplied where the contract is between the employer and the service supplier.
Many services are considered exempt and do not need to be included within section K.
Examples of exempt vouchers & services are:
- Childcare vouchers (unless in excess of £55/week);
- Meal vouchers;
- On-site nurseries and play schemes;
- A mobile phone.
For the purposes of completing the P11d form, add up the costs of all services supplied, deduct any amounts the employee has contributed towards those costs and enter the net figure onto the P11d.
