P11d Form Section K: Services Supplied

P11d Section K Services Supplied covers the costs of any services supplied where the contract is between the employer and the service supplier.

P11d Form Section K: Services Supplied

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.

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.