What's the difference between each expense or benefit type?
| Arranged by? | PON or PRE? | Suggest image? | Suggest co-pay? | Suggest reimbursement? | Suggest repeating (PRE)? | See your accountant? | Video | |
|---|---|---|---|---|---|---|---|---|
| A. Assets transferred | Comp. | PON | - | - | - | - | ||
| B. Payments made on behalf of employee | Emp. | PON | - | - | ||||
| C. Vouchers and credit cards | Emp. | PON | - | - | - | |||
| D. Living accommodation | - | - | - | - | - | - | ||
| E. Mileage allowance | Emp. | PRE | - | - | - | - | - | |
| F. Cars and car fuel | Comp. | PRE | - | - | - | - | - | |
| G. Vans and van fuel | Comp. | PRE | - | - | - | - | - | |
| H. Low interest loans | - | - | - | - | - | - | ||
| I. Private medical | Comp. | PRE | - | - | - | |||
| J. Qualifying relocation | Comp. | PON | - | - | - | |||
| K. Services supplied | Comp. | PRE | - | - | - | |||
| L. Assets placed at employee's disposal | Comp. | PRE | - | - | - | - | ||
| M. Other items | Comp. | PRE | - | - | - | - | ||
| N. Expense payments on behalf of employee | Emp. | PON | - |
Notes:
- Comp. = Company: Taxed with income tax (PAYE, employee) + Class 1A NI (employer).
- Emp. = Employee: Taxed with Class 1 NI (employee).
- Both "One-time" and "Repeating" are always a benefit-in-kind.
- PON = Payable Once (once-only).
- PRE = Payable Repeating (never suggest image upload).
See HMRC's form: P11D Expenses and benefits
Updated: Wed, 28 Feb 2024.Was this page helpful?