Annex 3 – additional benefits in kind fields likely to be required on Full Payment Submission returns
Information about the additional benefits in kind (BiKs) fields likely to be required on Full Payment Submission (FPS) returns.
The potential fields in this chapter represent what is currently collected on the P11D and P11D(b) forms. We are investigating enhancements to the Class 1A Adjustment fields and, subject to feasibility and engagement with stakeholders, this work may introduce up to 9 additional data items to ensure all relevant adjustment information is captured consistently and accurately, though these data items will reflect the current information ask on the P11D(b) form. The intention is to not require more information than what is set out in this chapter, and this will be confirmed once technical specifications are produced in the second half of 2026.
Employers will only be required to complete the relevant field in relation to the benefits they have provided to their employees. For example, if no living accommodation has been provided, employers will not be required to add any data to that section of the Full Payment Submission (FPS).
Cars
Calculated price of Asset Cost or Amount Forgone.
Total Cash Equivalent or Relevant Amount (Class 1A National Insurance contribution).
Precious metals
Calculated price of Asset Cost or Amount Forgone.
Total Cash Equivalent or Relevant Amount (Class 1A National Insurance contribution).
Property
Calculated price of Asset Cost or Amount Forgone.
Total Cash Equivalent or Relevant Amount (Class 1A National Insurance contribution).
Other
Calculated price of Asset Cost or Amount Forgone.
Total Cash Equivalent or Relevant Amount (Class 1A National Insurance contribution).
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Accountancy fees
Total Cash Equivalent or Relevant Amount.
Domestic bills
Total Cash Equivalent or Relevant Amount.
Private car expenses
Total Cash Equivalent or Relevant Amount.
Private education
Total Cash Equivalent or Relevant Amount.
Season tickets
Total Cash Equivalent or Relevant Amount.
Other
Description of other payment made on behalf of employee.
Total Cash Equivalent or Relevant Amount.
Tax on notional payments not expected to be borne by employee within 90 days of receipt of each notional payment.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Gross amount spent or made available to the employee.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Total Cash Equivalent or Relevant Amount in Pay Period (Class 1A National Insurance contribution).
Total Cash Equivalent or Relevant Amount Year to date.
Total Taxable amount in Pay Period.
Total Taxable amount Year to Date
Make and model of car.
Date first registered.
CO2 emissions.
Zero emissions mileage.
Fuel type.
Car identifier.
Amendment indicator.
Calculated price.
Price of accessories not included in the price of the car.
Capital contribution made by employee towards cost of car or accessories.
Amount paid by employee for private use of the car.
Date car was available from.
Cash equivalent of car.
Date car was available to.
Engine Size (CC) of Car.
Free fuel.
Date free fuel provided.
Cash equivalent of fuel.
Date free fuel withdrawn.
Total Cash Equivalent or Relevant Amount of all Cars in Pay Period.
Total Cash Equivalent or Relevant Amount of all Cars Year to Date.
Total Cash Equivalent or Relevant Amount of all Fuel for all Cars in Pay Period.
Total Cash Equivalent or Relevant Amount of all Fuel for all Cars Year to Date.
Total Cash Equivalent or Relevant Amount of all Vans in Pay Period.
Total Cash Equivalent or Relevant Amount of all Vans Year to Date.
Total Cash Equivalent or Relevant Amount of all Fuel for all Vans in Pay Period.
Total Cash Equivalent or Relevant Amount of all Fuel for all Vans Year to Date.
If the total amount outstanding on all loans does not exceed £10,000 at any time in the year, there is no need for details in this section.
Number of borrowers on loan.
Amount outstanding at end of previous tax year or on the date loan was made, if later.
Amount outstanding at end of current tax year or at date loan was discharged, if earlier.
Maximum amount outstanding in current tax year.
Total amount of interest paid by the borrower within current tax year.
Date loan was made, if made in current tax year.
Date loan was discharged, if discharged in current tax year.
Total Cash Equivalent or Relevant Amount of loans in Pay Period after deducting any interest paid by the borrower.
Total Cash Equivalent or Relevant Amount Year to date.
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Holiday accommodation placed at employee’s disposal.
Calculated price.
Total Cash Equivalent or Relevant Amount in Pay Period.
Timeshare placed at employee’s disposal
Calculated price.
Total Cash Equivalent or Relevant Amount in Pay Period.
Aircraft placed at employee’s disposal
Calculated price.
Total Cash Equivalent or Relevant Amount in Pay Period.
Boat placed at employee’s disposal
Calculated price.
Total Cash Equivalent or Relevant Amount in Pay Period.
Corporate hospitality placed at employee’s disposal
Calculated price.
Total Cash Equivalent or Relevant Amount in Pay Period.
Other assets placed at employee’s disposal
Description of other assets placed at employee’s disposal.
Calculated price.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Subscription and fees
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Education assistance
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Non qualifying relocation benefits
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Stop loss charges
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Other Class 1A Items
Description of other Class 1A items.
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Subs and professional fees
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Nursery places
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Educational assistance
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Loans written off or waive
Cost to employer or Amount Forgone.
Total Cash Equivalent or Relevant Amount.
Income tax paid but not deducted from director’s remuneration – Total Cash Equivalent or Relevant Amount.
Total Cash Equivalent or Relevant Amount in Pay Period.
Total Cash Equivalent or Relevant Amount Year to date.
Travelling and subsistence payments
Cost to employer or Amount Forgone.
Taxable Payment or Relevant Amount.
Entertainment
Cost to employer or Amount Forgone.
Taxable Payment or Relevant Amount.
Payments for use of home telephone
Cost to employer or Amount Forgone.
Taxable Payment or Relevant Amount.
Non qualifying relocation expenses
Cost to employer or Amount Forgone.
Taxable Payment or Relevant Amount.
Other expenses
Description of other expenses payment made on behalf of the employee.
Cost to employer or Amount Forgone.
Taxable Payment or Relevant Amount.
Total Taxable amount in Pay Period.
Total Taxable amount Year to Date.
New Class 1A National Insurance contribution on BiKs data fields
Total real time Class 1A National Insurance contributions due in Pay Period payrolled benefits in kind (PBiKs).
Total real time Class 1A National Insurance contributions amount Year to Date PBiKs.
Class 1A Adjustment Box PBiKs.