A
 
B
 
£
 
£
 
£
 
£
 
E
 
/ /
 
Cash
 
equivalent
 
or 
 
relevant
 
amount
 
£
 
£
 
£
 
/ /
 
£
 
£
 
£
 
1A
 
1A
 
1A
 
1A
 
Gross
 
amount
 
or 
 
amount
 
foregone
 
 Amount
 
made
 
good
 
or 
 
from
 
which
 
tax
 
deducted
 
 Amount
 
made
 
good
 
or 
 
from
 
which
 
tax
 
deducted
 
/ /
 
/ // /
 
/ /
 
Cost/market
 
value
 
or 
 
amount
 
foregone
 
£
 
£
 
/ /
 
/ /
 
F
 
C
 
D
 
£
 
£
 
£
 
£
 
Mileage
 
allowance
 
payments
 
not
 
taxed
 
at
 
source
 
Living
 
accommodation
 
Vouchers
 
and
 
credit
 
cards
 
14
 
£
 
9
 
£
 
10
 
£
 
Cash
 
equivalent
 
or 
 
relevant
 
amount
 
Cash
 
equivalent
 
or 
 
relevant
 
amount
 
Assets
 
transferred
 
(cars,
 
property,
 
goods
 
or
 
other
 
assets)
 
Description
 
of 
 
asset
 
Payments
 
made
 
on
 
behalf 
 
of 
 
employee
 
Description
 
of 
 
payment
 
Tax
 
on
 
notional
 
payments
 
made
 
during
 
the
 
 year 
 
not
 
borne
 
by
 
employee
 
within
 
90
 
days
 
of 
 
5
 
 April
 
2019
 
Cash
 
equivalent
 
or 
 
relevant
 
amount
 
of 
 
accommodation
 
provided
 
 for 
 
employee,
 
or 
 
his/her 
 
 family
 
or 
 
household.
 
Exemptions
 
do
 
not
 
apply
 
if 
 
using
 
Optional
 
Remuneration
 
 Arrangements
 
read
 
P11D
 
Guide
 
Enter 
 
the
 
mileage
 
allowances
 
in
 
excess
 
of 
 
the
 
exempt
 
amounts
 
only
 
where
 
 you’ve
 
not
 
been
 
able
 
to
 
tax
 
this
 
under 
 
PAYE.
 
The
 
exemptions
 
do
 
not
 
apply
 
if 
 
using
 
Optional
 
Remuneration
 
 Arrangements
 
read
 
P11D
 
Guide
 
for 
 
2018
 
to
 
2019
 
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
 
DD
 
MM
 
 YY
 
 Approved
 
CO
2
 
emissions
 
 figure
 
 for 
 
cars
 
registered
 
on
 
or 
 
after 
 
1
 
January
 
1998
 
tick
 
box
 
if 
 
the
 
car 
 
does
 
not
 
have
 
an
 
approved
 
CO
2
 
figure
 
g/km
 
g/km
 
Engine
 
size
 
cc
 
cc
 
Type
 
of 
 
 fuel
 
or 
 
power 
 
used
 
please
 
use
 
the
 
key
 
letter 
 
shown
 
in
 
the
 
P11D
 
Guide
 
Dates
 
car 
 
was
 
available
 
DD
 
MM
 
 YY
 
From
 
To
 
From
 
To
 
List
 
price
 
of 
 
car 
 
including
 
car 
 
and
 
standard
 
accessories
 
only:
 
if 
 
there’s
 
no
 
list
 
price
,
 
or 
 
if 
 
it’s
 
a
 
classic
 
car,
 
employers
 
read
 
tax
 
guide
 
480
 
 Accessories
 
all
 
non-standard
 
accessories,
 
read
 
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 
 
Total
 
cash
 
equivalent
 
or
 
relevant
 
amount
 
of
 
all
 
cars
 
made
 
available
 
in
 
2 18
 
to
 
2 19
 
Total
 
cash
 
equivalent
 
or
 
amount
 
foregone
 
on
 
fuel
 
for
 
all
 
cars
 
made
 
available
 
in
 
2 18
 
to
 
2 19
 
do
 
not
 
complete
 
the
 
‘From’
 
box
 
if 
 
the
 
car 
 
was
 
available
 
on
 
5
 
 April
 
2018
 
or 
 
the
 
‘To’
 
box
 
if 
 
it
 
continued
 
to
 
be
 
available
 
on
 
6
 
 April
 
2019
 
Date
 
 free
 
 fuel
 
was
 
withdrawn
 
tick
 
if 
 
reinstated
 
in
 
 year,
 
read
 
P11D
 
Guide
 
Cash
 
equivalent
 
or 
 
relevant
 
amount
 
 for 
 
each
 
car 
 
Cash
 
equivalent
 
or 
 
amount
 
 foregone
 
on
 
 fuel
 
 for 
 
each
 
car 
 
 
=
 
 
=
 
Taxable
 
amount
 
Read
 
P11D
 
Guide
 
for 
 
details
 
of 
 
cars
 
that
 
have
 
no
 
approved
 
CO
2
 
figure
 
Read
 
P11D
 
Guide
 
for 
 
details
 
of 
 
cars
 
that
 
have
 
no
 
approved
 
CO
2
 
figure
 
 Value
 
of 
 
vouchers
 
and
 
payments
 
made
 
using
 
credit
 
cards
 
or 
 
tokens
 
 for 
 
qualifying
 
childcare
 
vouchers
 
read
 
section
 
M
 
of 
 
the
 
P11D
 
Guide
 
12
 
£
 
13
 
£
 
12
 
£
 
15
 
£
 
P11D
 
Expenses
 
and
 
 benefits
 
2018
 
to
 
2019
 
Make
 
sure
 
 your 
 
entries
 
are
 
clear 
 
on
 
both
 
sides
 
of 
 
the
 
form.
 
Employer 
 
name
 
 
Note
 
to
 
employer 
 
Fill
 
in
 
this
 
return
 
for 
 
a
 
director 
 
or 
 
employee
 
for 
 
the
 
 year 
 
to
 
5
 
 April
 
2019.
 
Send
 
all
 
 your 
 
P11Ds
 
and
 
one
 
P11D(b)
 
by
 
6
 
July
 
2019
 
to
 
the
 
address
 
on
 
the
 
back
 
of 
 
this
 
form.
 
If 
 
 you
 
registered
 
online
 
for 
 
payrolling
 
before
 
6
 
 April
 
2018,
 
do
 
not
 
include
 
payrolled
 
benefits
 
on
 
the
 
P11D.
 
For 
 
more
 
information,
 
go
 
to
 
 
 
Employer 
 
PAYE
 
reference
 
Employee
 
name
 
Date
 
of 
 
birth
 
in
 
 figures
 
(if 
 
known)
 
If 
 
a
 
director 
 
tick
 
here
 
 Works
 
number/department
 
National
 
Insurance
 
number 
 
Gender 
 
M
 
 
Male
 
F
 
 
Female
 
Note
 
to
 
employee
 
Keep
 
this
 
form
 
in
 
a
 
safe
 
place.
 
 You’ll
 
need
 
it
 
to
 
complete
 
 your 
 
2018
 
to
 
2019
 
tax
 
return
 
if 
 
 you
 
get
 
one.
 
The
 
box
 
numberings
 
on
 
this
 
form
 
are
 
the
 
same
 
as
 
on
 
the
 
‘Employment’
 
page
 
of 
 
the
 
tax
 
return.
 
D D M M Y Y Y Y
 
Surname
 
First
 
name(s)
 
Employers
 
pay
 
Class
 
1A
 
National
 
Insurance
 
contributions
 
on
 
most
 
benefits.
 
These
 
are
 
shown
 
in
 
boxes
 
which
 
are
 
brown
 
and
 
have
 
a
 
1A
 
indicator
 
15
 
£
 
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