P11d Section N: Expenses Payments on Behalf of the Employee

P11d Section N Expenses Payments relate to expenses paid for by the employer but used privately by an employee, specifically travel, entertainment and home phone.

p11d section n

P11d Section N

This section of the P11d form is for expenses that were paid to employees but that they may use personally.

P11d Section N Exemptions

A P11d form covers tax due on assets or services privately used by an employee like a car and benefits such as healthcare. 

Often employees receive money from their employers which are a simple reimbursement of business expenses (a simple “expense claim”). 

Generally, all cash sum payments to employees should be declared on a P11d however in order to avoid creating an unnecessary administrative burden.

Expenses such as these are covered by a p11d section N exemption and do not need to be included on the P11d form.

P11d Benefits in Kind: Exemptions

P11d Travel Expenses

Enter the total amount of non-exempt expenses. That’s things like:

  • Hotels
  • Travel
  • Meals
  • Tolls
  • Congestion charges
  • Home to work travel

Entertainment

Enter all payments made for entertaining such as any round sum allowances paid.

Home Telephone Payments

Where the employer pays for the costs of home telephone or internet which includes the costs of private use and calls, then include these costs here.

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.