skip to content
 

The University's P11D declaration is co-ordinated by the Payroll Section who issue guidance and forms to every Department. (See Appendix F for an example.)

Departments are responsible for maintaining such records as are necessary for the completion of annual returns for taxable benefits. (See Financial Regulations).

Administrators need to:

  • consider payments made to employees via expenses claims or on a University credit card
  • identify costs incurred in the department from which an employee derives a personal benefit
  • complete (even if it is a nil return) and return by the due date the forms forwarded by Payroll.

It is highly recommended that administrators maintain a template of this form, which they complete on an ongoing basis throughout the year. Please refer to Appendix E for a checklist of common items that need to be declared.

Some central bodies such as Childcare, HR and Occupational Health, arrange/administer various confidential benefits which departmental administrators will be unaware of. Those central divisions will therefore be responsible for including on their return such benefits that have been provided to employees throughout the University.

Theoretically every payment and benefit is reportable. However, HM Revenue & Customs' office agrees 'dispensations' for certain items where they are incurred wholly, exclusively and necessarily in the performance of an individual's duties. These items do not need to be reported and are identified in the guidance sent out by Payroll each year and discussed in these web pages.

Advice is available from the Head of the Payroll Section and the HM Revenue & Customs web site.