P11D processing: processing and retrieving forms P11D: capture MARORS
Mileage Allowance Relief Optional Reporting Scheme (MARORS) is an optional arrangement whereby employers can report details of mileage allowance relief calculated for their employees.
The figure declared in the P11D for MARORS should be a negative figure. This arises because no mileage allowance has been paid or the amount paid is less than the approved amounts by the employer to the employee.
MARORS amounts will be sent to NPS under the descriptor TEP. As all MARORS are negative, work item 142 may be produced (however this will often automatically update NPS). You should treat the negative amount as an allowance when assessing. The negative amount will be shown on the printout, for example ‘M500’. Allow these negative amounts as Expenses (EXP) in NPS. ECS will forecast zero for later years for coding purposes.
MARORS returns should have been logged under the description FPCS by the home office if this is the only benefit on the list. You should therefore check this is what P11D Type is defaulted to.
If there any other benefits on the P11D then the P11D will have been logged as P11D or List.
Further guidance is available on the capture, update and deletion of MARORS in action guide tax40122.