P11d Section L: Assets Placed at Employees Disposals covers the assets used privately by employees, but not included elsewhere on the P11d form.
Cars and vans are included in sections F and G of the P11d form, so other assets such as a company bike or company television need to be captured in this section.
The benefit in kind value of such assets is 20% of the list price or market value of the asset at the date of purchase, based on the actual number of days that the asset was made available for the employee.
Remember assets that are to be included in this box must be company owned and used privately by the employee.