Employment notes

Tax year 6 April 2019 to 5 April 2020 (2019–20)

Use these notes Box 1 Pay from this employment

Use the figures from your P45 or P60 to fill in box 1.
to help you fill in the If you left a job during the year, put the figure
from the ‘Total pay in this employment’ section
Employment pages of on your P45 in box 1. If you have a P60, put the
figure in the ‘In this employment’ section in box 1.
your tax return If you had more than one job in the tax year, your
P60 may show this. Put those details on a separate
Fill in the ‘Employment’ page if you:
‘Employment’ page.
• work for an employer who deducts tax
through PAYE Check the pay figures on your P45 or P60 before
• received income as a company director including them. If you received any payments after
• hold an office such as a chairperson, secretary your employer gave you a P45 or P60, these should
or treasurer and received an income for also be included in box 1.
that work If you work for one person through another
• work for one person through another company company or partnership, for example, agency
or partnership work, and would be an employee of that person
• received foreign income from a job, directorship if the company or partnership did not exist, put
or office this pay in box 1 and any tax taken off in box 2.
• had, at 5 April 2019, an outstanding balance on
a disguised remuneration loan from an employer A For information about supplying services through
or ex-employer a company or partnership go to
www.gov.uk/topic/business-tax/ir35
You’ll need to fill in a separate ‘Employment’ page
for each job, directorship or office you held in
the year and for each employment where a Disguised remuneration loans
disguised remuneration loan charge applies, even
Disguised remuneration tax avoidance schemes
if the employment ceased in an earlier year.
claim to avoid the need to pay Income Tax and
National Insurance contributions. They normally
Employment income and details involve a loan or other payment from a third-party
You can find out what you’ve earned and the tax which is unlikely to ever be repaid.
you paid from your: A charge on disguised remuneration loans,
• P45, ‘Details of employee leaving work’ known as the loan charge, applies to all disguised
• P60, ‘End of Year Certificate’ remuneration loans outstanding on 5 April 2019,
Any employer that you work for on 5 April 2020 but in your 2019 to 2020 tax return you should
must give
8 This you a P60
employment bytax.31
pay and May
If no entry 2020.
here, the amounts only include the amount of loan chargeable to
are those shown at box 7. Income Tax in the 2019 to 2020 tax year.
Total pay in this employment
If you’ve received a disguised remuneration loan
£ 9,283.91 p
before 6 April 2019 from a third party in respect
Total tax in this employment of your employment, please see instructions under
£ 1,336.42 p box 8.1.
Example of a P45 Box 2 UK tax taken off pay in box 1
If you paid tax on your employment income,
put the amount in box 2. If the amount of tax
deducted on your P60 has an ‘R’ next to it, put a
minus sign in the shaded box in front of
Example of a P60
your figure.
Do not include any foreign tax in box 2.

SA102 Notes 2019-20 Page EN 1 HMRC 12/19

 2 UK tax taken off pay in box 1
Box 8.1 If pay from this employment includes
£ 3 2 1 5 • 0 0 any disguised remuneration income
If you have an outstanding balance on a disguised
Example of an ‘Employment’ page, box 2 remuneration loan received before 6 April 2019
from a third party in respect of your employment
Box 3 Tips and other payments not on your P60 put ‘X’ in box 8.1.
Your name Your Unique Taxpayer Reference (UTR)
This is normally a small gift of money received for Include the amount of loan chargeable to Income
service given. For example, you may get a tip if Tax in the 2019 to 2020 tax year in box 1.
you’re a hairdresser, a taxi driver or a waiter.
Ignore loan repayments made on or after
Complete
Put an gratuities
any tips and Employmentthat you page
did notfor each employment or directorship
receive 17 March 2016 that were not repaid in money.
from your employer in box 3. Do not include an amount if you or your employer
1 Pay from this employment – the total from your 6 If you were a company director, put ‘X’ in the box
P45 or P60 – before tax was taken off
Box 4 PAYE tax reference of your employer
has reached full and final settlement with HMRC.
Include any amount of tax on that amount which
£ find this on your P45 or •P60.
You can 0 0If your
your employer has paid to HMRC on your behalf
employer does not have a PAYE tax reference, 6.1 If you ceased being a director before 6 April 2018, put the
underdate
PAYE in box 2.
write
2 UK‘None’ in box
tax taken 4.in box 1
off pay the directorship ceased in the box DD MM YYYY
If this employer no longer exists or is offshore,
£ • 0 0
do not include the details on this page. Instead,
put the amount in box 21 on page Ai 4 of SA101
3 Tips and other payments not on your P60 7 And, if the company was a close company, put ‘X’
‘Additional information’.
in the box
£
Example of an employer PAYE reference
• 0 0
A For more information on the disguised remuneration
4 PAYE tax reference of your employer (on your P45/P60) loan charge and when it should be reported in your
Box 5 Your employer’s name
8 If
taxyou’re a part-time
return, teacher in England or Wales and
go to www.gov.uk/government/collections/
/
Put your employer’s name in box 5. tax-avoidance-disguised-remuneration
are on the Repayment of Teachers’ Loans Scheme for
this employment, put ‘X’ in the box
5 Your employer’s name
Benefits from your employment
A B C L T D
If your employer has ‘payrolled’ your benefits and
Example of an ‘Employment’ page, box 5 expenses (this means the tax was deducted from
your pay and included in your P60) do not include
Box 6 If you were a company director them in boxes 9 to 20.
Put ‘X’ in the box if you received income or If not, your employer must give you details of your
benefits as a company director. If you were a benefits and expenses on a form P11D, ‘Expenses
company director and did not receive any and benefits’. Put the details from your P11D in
income or benefits, but expect to do so in future, boxes 9 to 20. Each box number on form P11D
put ‘X’ in the box as this may save you having to corresponds to the same box number in this section.
re-register for Self Assessment. All benefits and expenses provided add to your
income and can include:
Box 6.1 If you ceased being a director before
• company cars and fuel
6 April 2019
• interest-free and low interest loans
If you stopped being a director put the date you • private medical and dental insurance
ceased in box 6.1. If your employment continued
with the same company, all income received in the A For more on benefits from your employment go to
year should be returned under the same PAYE tax www.gov.uk/tax-company-benefits
reference number.
Box 8 Repayment of Teachers’ Loan Scheme
If you do not receive a copy of your P11D
by 6 July 2020, contact your employer.
The Repayment of Teachers’ Loan Scheme is
no longer in operation, please do not complete
this box.

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 Make and model

Date first registered DD MM YY / / / /

Approved CO2 emissions figure for cars See P11D Guide for See P11D Guide for
registered on or after 1 January 1998 Tick details of cars that have details of cars that have
g/km g/km
box if the car doesn’t have an approved CO2 figure no approved CO2 figure no approved CO2 figure
Engine size cc cc
Type of fuel or power used Please use the
key letter shown in the P11D Guide
Dates car was available DD MM YY From / / to / / From / / to / /
Don’t complete the ‘From’ box if the car was
available on 5 April 2016 or the ‘To’ box if it
Box 9 Company cars and vans
continued to be available on 6 April 2017
List price of car Including car and standard
£ £
If your employer paid you less than the approved
accessories only: if there is no list price, or if it

You can find this information in sections F and G

is a classic car, employers see booklet 480

Accessories All non-standard accessories,

mileage rate, they do not include it on your P11D.
£ £

on your P11D. Add up your P11D box 9 amounts

see P11D Guide
Capital contributions (maximum £5,000) You should keep records of your expenses and
the employee made towards the cost of £ £

and put the total in this box.

car or accessories
Amount paid by employee for private use
£ £
claim the shortfall in your payments in box 17.
of the car
P11D (2017) HMRC 12/16

Date free fuel was withdrawn / / / /

Tick if reinstated in year (see P11D Guide)
Cash equivalent of each car £ 20,665 £ Approved mileage rates for the 2019 to
20,665 1A
2020 tax year
Total cash equivalent of all cars made available in 2016 to 2017 9 £

Cash equivalent of fuel for each car £ £

Total cash equivalent of fuel for all cars made available in 2016 to 2017 10 £ 1A
Example of box 9 on page 1 of a P11D
Cars and vans First 10,000 business miles – 45p a mile.
Business miles over 10,000 – 25p a mile.
G Vans and van fuel
Total cash equivalent of all vans made available in 2012–13 9 £ 15,000 1A Motorcycles 24p a mile.
Total cash equivalent of fuel for all vans made available in 2012–13 10 £ 1A

Cycles 20p a mile.

Example of box 9 on page 2 of a P11D

If you use your own car or van for work

A For more information about vouchers and credit cards
(not including the journey to and from work), go to:
do not include the figures here. Put the amounts • www.gov.uk/expenses-and-benefits-vouchers
in box 12 or 17. • www.gov.uk/expenses-benefits-credit-debit-
charge-cards

Box 10 Fuel for company cars and vans

You can find this information in sections F Box 13 Goods and other assets provided by
and G on your P11D. Add up your P11D box 10 your employer
amounts and put the total in this box. This is usually the market value of any goods
your employer gave you. Add up the amounts in
A To work out your company car and fuel benefit sections A and L on your P11D and put the total
go to www.gov.uk/calculate-tax-on-company-cars in box 13.

Box 11 Private medical and dental insurance A For more information about payments in kind – assets
transferred go to www.gov.uk and search for ‘HS213’.
Put the figure from section I on your P11D in
box 11.
Box 14 Accommodation provided by
Box 12 Vouchers, credit cards and excess your employer
mileage allowance Put the figure from section D on your P11D in
If your employer gave you vouchers or credit box 14.
cards, or paid you a mileage allowance for using
your own car for work over the approved rate, A For more information about living accommodation go
put the figures in sections C and E on your P11D to www.gov.uk and search for ‘HS202’.
in box 12.
Vouchers you pay tax on include: Box 15 Other benefits (including interest-free
• gift vouchers and low interest loans)
• vouchers or stamps for money Add together all the box 15 amounts from your
• season tickets P11D and put the total figure in box 15.
• childcare vouchers over the appropriate weekly
amount - you pay tax on the excess A For more information about assets provided for
private use go to www.gov.uk/expenses-benefits-
Credit cards include: assets-available-to-employee
• cards issued by credit card companies
• charge cards
• retailers’ account cards
• tokens used to get goods from machines

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Box 16 Expenses payments received and Box 19 Professional fees and subscriptions
balancing charges If you have to pay for certain fees or annual
Add together all the amounts in section N on your subscriptions to professional bodies to carry
P11D and put the total in box 16. out your job, put the amount in box 19.

A For more information about balancing charges go to A For a list of approved professional bodies
www.gov.uk and search for ‘HS252’ and allowable fees and subscriptions go to
www.gov.uk/tax-relief-for-employees/
professional-fees-and-subscriptions
Employment expenses
Your PAYE tax code may be affected by
Box 20 Other expenses and capital allowances
information you supply in your tax return if we
receive it before 1 January 2021. You can claim the costs of buying small items of
equipment that you need to do your job (which
If you expect any of the amounts in boxes 17 to
your employer did not supply), such as electric
20 to change during the 2020 to 2021 tax year,
drills and protective clothing.
you must tell HMRC so that we update your
current PAYE tax code. You may be able to claim capital allowances for
larger items, including plant and machinery and
A For more information go to www.gov.uk/tax-codes/ computers (but not cars or vans). Put the total
updating-tax-code amount in box 20.

Box 17 Business travel and subsistence expenses A For help with working out your allowances go to
www.gov.uk/business-tax/capital-allowances
You can only claim for the costs you had to pay to
do your job, such as: More help if you need it
• travel costs, including related meals and To get copies of any tax return forms or
accommodation - do not include your usual helpsheets, go to www.gov.uk/taxreturnforms
commuting costs
You can phone the Self Assessment Helpline on
• the costs of using your own car, motorcycle
0300 200 3310 for help with your tax return.
or bicycle
• business expenses, such as phone calls
If your employer paid you less than the approved We have a range of services for
mileage rate for using your own vehicle for work, disabled people. These include
keep records of your expenses and claim the guidance in Braille, audio and large
shortfall in your payments in box 17. print. Most of our forms are also
Add together your allowable travel costs available in large print. Please contact
and business expenses and put the total in box 17. our helplines for more information.
Box 18 Fixed deductions for expenses
Fixed deductions are amounts of flat rate expenses
that cover the costs of maintaining or replacing
tools or special work clothes.
This figure may be on your P2, ‘PAYE Coding
Notice’. If it is, put that total amount in box 18.
If you prefer to deduct the actual amount you
spent on tools or special work clothes, leave this
box blank and put the amount in box 20.

A For more information about expenses go to

www.gov.uk/tax-relief-for-employees

These notes are for guidance only and reflect the position at the time of writing. They do not affect the right of appeal.

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