P11D question

gandalftheking · 9 September 2004 at 2:11PM

hi all

never had one of these before, and i left the employer it relates to months ago, so i want to complete it correctly. its a plain sheet of white paper (odd?) accompanying a photocopy of the p11d for 2003/04.

under section E (mileage allowance and passenger payments) there's a figure of £5,024. on the plaon sheet there's:

"claim under section 198 ICTA 1988: year ended 5th april 2004"

under this theres a section for completing in % terms:
home telephone ( %)
mobile telephone ( %)
entertaining

then a total box for me to complete. do i just put the £5,024 figure and divvy up the three items equally percentage-wise? or do i even need to complete it? there's no return envelope!

thanks.

MJSW · 9 September 2004 at 4:59PM

I suspect that your ex-employer has completed your P11D incorrectly. Section E should only show mileage payments in excess of the tax free rates (40p per mile on the first 10000 miles, and then 25p per mile on the rest).

If £5,024 really is the excess over those amounts, then you've got a very generous employer! However, I suspect that £5,024 is more likely to be the total mileage payments. If that is the case, I would contact your previous employer and get them to correct the P11D.

Section 198 ICTA 1988 referred to on the plain paper is also out of date. This legislation was repealled from 5 April 2003, and has been replaced by Section 336 ITEPA 2003. However I don't think there is any need to make a claim. If the figure for Section E is correct (i.e. box 1.15 on the P11D), then you are taxable on that amount and no further deductions or reliefs can be claimed in respect of mileage payments, since the tax free allowance should have already been deducted. If your employer has entered the wrong figure here (which it appears to me that they have), then you need to get them to correct it (and you should probably inform the Inland Revenue as well to ensure they don't adjust your PAYE coding notice based on the incorrect P11D).

gandalftheking · 9 September 2004 at 6:12PM

hi

many thanks for the reply. some further background if it makes a difference to your response:

1. i was made redundant dec 03
2. i am due to start new job oct 04
3. i was paid a monthly car allowance, and was responsible for running the car. i also claimed 13p a mile business miles.

thanks again

GeorgeMayer · 20 September 2009 at 3:03PM

Try calculating car benefit tax at GTax Employee benefits management that should give you an answer.

P11D question

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