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Data is automatically picked up from the benefits-in-kind entered in the Personal Tax program. It is the same data. Therefore, any changes made here will be reflected within Personal Tax and on the tax return.
Employment records can be linked with IRIS Payroll for Accountants to save having to re-enter any benefits that have already entered via the Payroll software. Any benefit transferred through from Payroll will have a ‘Y’ indicator in the ‘From IRIS Payroll for Accountants’ column. Entries made in P11D will not flow back through to Payroll, this is a one-way link. Click here for more information on how to link Employment records with IRIS Payroll for Accountants.
The P11D data entry has some additional data entry questions relating specifically to the P11D or P9D form. They apply to some of the benefit types. For example, interest free loans (type 1) require additional loan information. The P11D prompts for it automatically and shows an extra button just above the Cancel button.
The class 1A NIC question applies to some benefits, marked * below, from 2000-01 onwards. (Prior to 6/4/2000 only car and fuel benefit was subject to class 1A NIC.) Payments made by the employer on behalf of the employee may be subject to class 1 NICs. In such cases class 1A NICs are not due too. If the table below shows that class 1A NIC will be computed but no class 1A is due, enter the benefit under type 5.
|
Type |
P9D |
P11D |
Class 1aNIC |
Box 1998+ |
Box 2008+ |
Benefit |
|
0 |
n/a |
M |
* |
1.22 |
15 |
Unspecified |
|
1 |
n/a |
H |
y |
1.19 |
15 |
|
|
2 |
n/a |
H |
y |
1.19 |
15 |
|
|
3 |
A(1) |
N |
n |
1.23 |
16 |
Non qualifying relocation expense |
|
4 |
A(2) |
A |
y |
1.12 |
13 |
Assets transferred to you HS213 |
|
5 |
B |
n |
1.12 |
15 |
Payment made for you |
|
|
6 |
n/a |
L |
y |
1.22 |
13 |
Assets provided for private use HS210 |
|
7 |
C |
D |
y |
1.14 |
14 |
Living accommodation HS202 |
|
8 |
n/a |
M |
* |
1.22 |
15 |
Living expense |
|
9 |
n/a |
M |
* |
1.22 |
15 |
Chauffeur's wages |
|
10 |
n/a |
M |
* |
1.22 |
15 |
Nursery place |
|
11 |
C |
n |
1.13 |
12 |
||
|
12 |
B |
C |
n |
1.13 |
12 |
Credit cards HS201 |
|
13 |
n/a |
K |
y |
1.22 |
15 |
Services provided |
|
14 |
n/a |
E |
n |
1.15 |
12 |
Mileage allowance |
|
15 |
n/a |
G |
y |
1.18 |
9 |
|
|
16 |
n/a |
I |
y |
1.21 |
11 |
Private medical/dental insurance |
|
17 |
n/a |
M |
* |
1.22 |
15 |
Educational assistance |
|
18 |
n/a |
M |
* |
1.22 |
15 |
Subscriptions and fees |
|
19 |
A(1) |
N |
n |
1.23 |
16 |
Travel and subsistence |
|
20 |
A(1) |
N |
n |
1.23 |
16 |
|
|
21 |
A(1) |
N |
n |
1.23 |
16 |
Other expenses |
|
22 |
n/a |
n/a |
- |
1.20 |
|
|
|
23 |
A(1) |
N |
n |
1.23 |
16 |
Home telephone - charges |
|
24 |
A(1) |
N |
n |
1.23 |
16 |
Home telephone - rental |
|
25 |
n/a |
M |
* |
1.22 |
15 |
Income tax paid (directors only) |
|
26 |
n/a |
n/a |
- |
1.22 |
|
Share options |
|
27 |
A(1) |
N |
n |
1.23 |
16 |
Balancing charges HS206 |
|
28 |
n/a |
M |
* |
1.22 |
15 |
Other benefits |
|
29 |
n/a |
F |
y |
1.16 |
9 |
|
|
30 |
n/a |
F |
y |
1.17 |
10 |
|
|
31 |
n/a |
J |
y |
1.22 |
15 |
|
|
32 |
A(1) |
N |
n |
1.23 |
16 |
General expenses allowance for business travel |
|
33 |
A(2) |
A |
y |
1.12 |
13 |
Gifts in kind |
|
34 |
n/a |
G |
y |
n/a |
10 |
Employees whose income including total benefits is less than £8,500 should be given a P9D. Any benefit marked n/a in the P9D column should not be entered as it is not taxable.
Benefit Nos 23 and 24 are not subject to class 1a NIC, if class1 a NIC is to be charged for example the phone contract is between the employee and the phone company please enter this using an alternative benefit number for example type Zero