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Don’t simply follow past years’ P11Ds when preparing the latest forms


  • Some of the rules have changed so avoid slavishly following last year’s forms P11D.
  • Time limits for non-cash payments have been relaxed.
  • Care is required over the treatment of contributions for the use of a company car.
  • Has the most beneficial method of calculating the charge on employer loans been chosen?
  • Mobile telephones have a different tax treatment to landlines.

The completion of a form P11D can appear to be a simple matter but there are several traps for the unwary.

As Lesley Fidler mentioned in her article on P11Ds last year it is often the “known unknowns” that give rise to items that should be declared.

There is also the temptation to follow last year’s form. Changes will need to be...

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