P11D Expenses and Benefits Form: Comprehensive Analysis 2015-2016

This document presents a completed P11D form, which is used by employers to report expenses and benefits provided to employees and directors to HM Revenue and Customs (HMRC). The form covers the tax year 2015-2016 and includes various sections for different types of benefits, such as assets transferred, payments made on behalf of the employee, vouchers and credit cards, living accommodation, mileage allowances, car and car fuel benefits, vans and van fuel, interest-free and low-interest loans, private medical treatment, relocation expenses, services supplied, assets placed at the employee’s disposal, and other items. Each section requires detailed information, including cash equivalents, amounts made good, and taxable amounts. The form also includes sections for non-qualifying benefits and expenses, such as expenses payments made to or on behalf of the employee. The document provides a comprehensive overview of the P11D form's structure and the types of information required for accurate reporting to HMRC.

P11D Expenses and benefits 2015 to 2016
Note to employer
Please make sure your entries are clear on both sides of the form. Complete this return for a director, or an employee who earned at a rate
of £8,500 or more a year during the year to 5 April 2016. Send the
Employer name completed form to your HM Revenue and Customs office by 6 July 2016.
Note to employee
Employer PAYE reference Your employer has filled in this form, keep it in a safe place. You will
need it to complete your 2015 to 2016 tax return if you get one. The
box numberings on this P11D are the same as on the Employment
Employee name page of the tax return, for example, boxes 13.
Date of birth in figures (if known)Surname
First name(s) If a director tick here D D M M Y Y Y Y
Works number/department National Insurance number
Gender M – Male F – Female
Employers pay Class 1A National Insurance contributions on most benefits. These are shown in boxes which are brown and have a 1A indicator
P11D (2016) HMRC 12/15 5014547
A
B
C
D
E
F
Assets transferred (cars, property, goods or other assets) Cost/Market value
Amount made good or
Cash equivalentfrom which tax deducted
Description of asset £ – £ = 13 £ 1A
Payments made on behalf of employee
Description of payment 15 £
Tax on notional payments made during the year not borne by employee within 90 days of 5 April 2016 15 £
Vouchers and credit cards Amount made good or
Gross amount from which tax deducted Cash equivalent
Value of vouchers and payments made using credit cards or tokens
£ – £ = 12 £(for qualifying childcare vouchers see section M of the P11D Guide)
Living accommodation Cash equivalent
Cash equivalent of accommodation provided for employee, or his/her family or household 14 £ 1A
Mileage allowance and passenger payments Taxable amount
Amount of car and mileage allowances paid to employee for business travel in employee’s own vehicle, and
12 £passenger payments, in excess of maximum exempt amounts (See P11D Guide for 2015 to 2016 exempt rates)
Cars and car fuel If more than 2 cars were made available, either at the same time or in succession, please give details on a separate sheet
Car 1 Car 2
Make and model
Date first registered / / / /
Approved CO2 emissions figure for cars See P11D Guide for See P11D Guide for
registered on or after 1 January 1998 Tick g/km details of cars that have g/km details of cars that have
box if the car does not have an approved CO 2 figure no approved CO figure no approved CO figure
Engine size cc 2
cc 2
Type of fuel or power used Please use the
key letter shown in the P11D Guide
Dates car was available From to From to/ / / / / / / /
Do not complete the ‘From’ box if the car was
available on 5 April 2015 or the ‘To’ box if it
continued to be available on 6 April 2016
List price of car Including car and standard
accessories only: if there is no list price, or if it is a £ £
classic car, employers see booklet 480
Accessories All non-standard accessories, £ £
see P11D Guide
Capital contributions (maximum £5,000)
the employee made towards the cost of £ £
car or accessories
Amount paid by employee for private use £ £
of the car
Date free fuel was withdrawn / / / /
Tick if reinstated in year (see P11D Guide)
Cash equivalent of each car £ £
Total cash equivalent of all cars made available in 2015 to 2016 9 £ 1A
Cash equivalent of fuel for each car £ £
Total cash equivalent of fuel for all cars made available in 2015 to 2016 10 £ 1A

G Vans and van fuel
Total cash equivalent of all vans made available in 2015 to 2016 9 £ 1A
Total cash equivalent of fuel for all vans made available in 2015 to 2016 10 £ 1A
H Interest-free and low interest loans
If the total amount outstanding on all loans does not exceed £10,000 at any time in the year, there is no need to complete this section.
I
J
K
L
M

Loan 1 Loan 2
Number of joint borrowers (if applicable)
Amount outstanding at 5 April 2015 or at date loan was made if later £ £
Amount outstanding at 5 April 2016 or at date loan was discharged if earlier £ £
Maximum amount outstanding at any time in the year £ £
Total amount of interest paid by the borrower in 2015 to 2016 – enter ‘NIL’ if none was paid £ £
Date loan was made in 2015 to 2016 if applicable / / / /
Date loan was discharged in 2015 to 2016 if applicable / / / /
Cash equivalent of loans after deducting any interest paid by the borrower 15 £ 1A 15 £ 1A
Private medical treatment or insurance Amount made good or
Cost to you from which tax deducted Cash equivalent
Private medical treatment or insurance £ – £ = 11 £ 1A
Qualifying relocation expenses payments and benefits
Non-qualifying benefits and expenses go in sections M and N below
Excess over £8,000 of all qualifying relocation expenses payments and benefits for each move 15 £ 1A
Services supplied Amount made good or
Cost to you from which tax deducted Cash equivalent
Services supplied to the employee £ – £ = 15 £ 1A
Assets placed at the employee’s disposal Annual value plus Amount made good or
expenses incurred from which tax deducted Cash equivalent
Description of asset £ – £ = 13 £ 1A
Other items (including subscriptions and professional fees) Amount made good or
Cost to you from which tax deducted Cash equivalent
Description of
– =£ £ 15 £ 1Aother items
Description of
£ – £ = 15 £other items
Tax paid
Income Tax paid but not deducted from director’s remuneration 15 £
Expenses payments made to, or on behalf of, the employeeN Amount made good or
Cost to you from which tax deducted Taxable payment
Travelling and subsistence payments (except mileage allowance
– = 16 £payments for employee’s own car - see section E) £ £
Entertainment (trading organisations read P11D Guide and then
– =£ £ 16 £enter a tick or a cross as appropriate here)
General expenses allowance for business travel £ – £ = 16 £
Payments for use of home telephone £ – £ = 16 £
Non-qualifying relocation expenses (those not shown in sections J or M) £ – £ = 16 £
Description of other expenses £ – £ = 16 £