Annex 3 – additional benefits in kind fields likely to be required on Full Payment Submission returns
Source: gov.uk (2025-11-26)

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).

Benefit type A – assets transferred

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.

Benefit type B – payments made on behalf of employee

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.

Benefit type C – vouchers or credit cards

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.

Benefit type D – living accommodation

Total Cash Equivalent or Relevant Amount in Pay Period (Class 1A National Insurance contribution).

Total Cash Equivalent or Relevant Amount Year to date.

Benefit type E – Mileage Allowance payments not taxed at source

Total Taxable amount in Pay Period.

Total Taxable amount Year to Date

Benefit type F – cars

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.

Benefit type G – vans

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.

Benefit type H – interest-free and low interest loans

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.

Benefit type I – private medical or insurance

Cost to employer or Amount Forgone.

Total Cash Equivalent or Relevant Amount in Pay Period.

Total Cash Equivalent or Relevant Amount Year to date.

Benefit type J – relocation expenses

Total Cash Equivalent or Relevant Amount in Pay Period.

Total Cash Equivalent or Relevant Amount Year to date.

Benefit type K – services supplied

Cost to employer or Amount Forgone.

Total Cash Equivalent or Relevant Amount in Pay Period.

Total Cash Equivalent or Relevant Amount Year to date.

Benefit type L – assets placed at employees’ disposal

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.

Benefit type M – other Class 1A items

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.

Benefit Type M – other non-Class 1A items

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.

Benefit type N – expenses payment made on behalf of the employee

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.