Business tax – 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.



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.

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.