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Posted Wed, 22 Mar 2023 12:42:12 GMT by Emily
We have some senior employees that have a company car and fuel card. Both of these are correctly treated as a benefit in kind and included on their P11Ds. We now have some employees who receive a car allowance or use their own car (no company car), however they also receive a fully paid for fuel card. Can the value of this fuel card be put on their P11D? If so, where on the P11D should this be reported?
Posted Tue, 28 Mar 2023 10:06:34 GMT by HMRC Admin 19

The full amount of fuel card is add to the P11D section M. Which box is based on if litany was used or not. If it was then Class 1A is due, if no litany then class 1 is due through the payroll. 

The employee can then make a Mileage Allowance Relief claim, on a P87 form, Self Assessment tax return or by contacting our Income Tax team.

Income Tax: general enquiries

For National Insurance, if litany was used then it is Class1A that is due on all and for the P11D, the figure goes in the top box section M. If no litany was used then it all goes on the payroll less business miles times .45, and on the P11D it goes in the second box in section M.

If its zero or less then nil goes on to the payroll for NIC.

Thank you.

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