P11d with salary sacrifice

An employee has a EV and does a salary sacrifice for this, does the amount paid by salary sacrifice get entered into the capital contributions on the P11d please ?

Hi TracyE
No this box would only be used it the payment came from the net salary ie salary that has already been taxed. 
The salary sacrifice amount does not reduce the taxable value of the benefit, if the car is arranged and paid for directly by the employer the employee will save on employee NI.
Thank you. 
 

Dear HMRC, Where can we find this information on gov.uk website please? Neither under capital contribution section in the ITEPA S132 nor EIM24360 says about the salary sacrifice OR capital contribution being a post net deduction ? Thank you, Ewa

Hi Ewe Malhotra
The amount under salary sacrifice does not get taken in to account as a capital contribution. This is because the employee does not pay the amount to the employer. 
The employee gives up the right to the money before they have received this.
Whereas a capital contribution is money that the employee has received and is paying to the employer.
If you have any doubts please use the options available at: Employers: general enquiries.
Thank you.