Form

PAYE: relocation costs (P11D WS5)

Use form P11D WS5 if you're an employer and need to work out the cash equivalent of providing relocation expenses and benefits to an employee.

Documents

P11D working sheet 5: relocation expenses payments and benefits 2017 to 2018 (P11D WS5)

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Details

If you’re an employer, you can use the P11D WS5 worksheet to calculate the cash equivalent of relocation expenses and benefits you provide to an employee or director.

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

Email HMRC to ask for this form in Welsh (Cymraeg).

Expenses and benefits: relocation costs
Guidance for employers who provide relocation costs to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

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

Published 4 April 2014
Last updated 6 April 2018 + show all updates
  1. Form P11D Working Sheet 5 for tax year 2017 to 2018 has been added to this page.
  2. Form P11D WS5 for employers to work out the cash equivalent of providing relocation expenses and benefits to an employee for 2016 to 2017 has been published.
  3. Form P11D WS5 for employers to work out the cash equivalent of providing relocation expenses and benefits to an employee for 2015 to 2016 has been published.
  4. Form P11D WS5 for employers to work out the cash equivalent of providing relocation expenses and benefits to an employee for 2014 to 2015 has been published.
  5. First published.