P11d Section M: Other Items

P11d Section M Other Items is a mop-up section on the P11d form for taxable benefits which don’t fit into the other sections. 

P11d Section M: Other Items

P11d Section M Other Items is a mop-up section on the P11d form for taxable benefits which don’t fit into the other sections. 

Specifically the P11d form makes reference to Subscriptions and professional fees because whilst these are business related, the fact that the cost is covered by an employer is a benefit that others may not enjoy.

Include the costs of any other benefits within this section deducting any amounts the employees have contributed towards its costs.  There are two boxes on the form, one brown and one blue.

Brown Box – include in this box items which are contracted between the supplier and the employer

Blue Box – include in this box items which are contracted between the supplier and the employee, but paid by the employer.

Income Tax but not Deducted from Directors Remuneration

A P11d tax charge can arise if an employer pays a Director an amount but fails to deduct PAYE on it and then makes good any income tax payable.

For example, a company votes remuneration of £10,000 to a director and then pays this to the Director without deducting tax of £4,000 under PAYE.

At a later date, the company settles the £4,000 tax, but the Director fails to contribute towards this.

The Director needs to disclose the £4,000 on the P11d form. 

If the Director made any contribution towards the £4,000 income tax payment then this can be deducted from the amount entered onto the P11d form.

Anita Forrest
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.