Business tax – form

PAYE: mileage allowance and passenger payments (P11D WS6)

Use form P11D WS6 if you're an employer and need to work out the cash equivalent of providing mileage allowance and passenger payments to an employee.

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If you’re an employer and an employee or director uses their own vehicle for work, you can use the P11D WS6 worksheet to calculate the cash equivalent of any mileage allowance and passenger payments you provide.

You don’t have to use this form, but you may find it a useful.

Expenses and benefits: business travel mileage for employees’ own vehicles
Guidance for employers who provide mileage allowance and passenger payments to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors. have been paid to a director or employee using their own vehicle for business travel.

480: Expenses and benefits - a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.

490: Employee travel - a tax and National Insurance contributions guide
Guidance on the tax and National Insurance contributions treatment of business travel by employees.