Other Items
This includes items that aren't covered anywhere else such as professional subscriptions and fees.
You need to ascertain whether the contract for the supply of these services is made with the employer or the employee. If the contract is with the employer, enter the values for Class 1A Items. If the contract is with the employee then enter such items under non – Class 1A Items. Class 1 NIC may also apply in these situations.
| Reporting or Processing | Complete this field only if the option at the organization level is Payroll Processing but the benefit will now be reported on P11D. Once it is set to P11D Reporting, you can't change this back to Payroll Processing for the tax year. |
| Available from Date | Date from when the benefit needs to be processed in the payroll run. |
| Available to Date | Date until when the benefit needs to be processed in payroll. After this date the, benefit processing will end and appropriately prorated to ensure calculation of correct taxable value. |
| Description of Other Items Class 1A NICs |
Select the appropriate description if the item that is subject to Class 1A NIC. You must complete this field if the Subject to class1A NICs check box is selected. Description is not a requirement by HMRC if the benefit is being processed. However, it is required for the application as it acts as additional information. For P11D reporting, this is required by HMRC. |
| Cost to You or Amount Foregone Class 1A NICs | Enter a value between 0 to 9999999.99. Enter the higher of Amount foregone by employee and Cost to you. For P11D, enter the total value of all Other Items for the tax year. For multiple occurrences of Other Items benefit, set the description to Multiple. If benefit is processed, enter the value of the relevant asset. You can set up multiple instances of this component for the tax year if there are multiple assets. Alternatively, you can set up one component and enter the total cost of all the assets. |
| Amount Made Good Class 1A NICS |
Enter a value between 0 to 9999999.99 for the amount for items subject to Class 1A NICs. |
| Description of Other Items |
Select the appropriate description if the item that is not subject to Class 1A NIC. You must complete this field if the Subject to class1A NICs check box isn't selected. The description is not a requirement by HMRC if the benefit is being processed. However, it is required for the application as it acts as further information. For P11D reporting, this is required by HMRC and therefore must be entered for item not subject to class 1A NICs |
| Cost to You or Amount Foregone |
Enter a value between 0 to 9999999.99 Enter the higher of Cost to you or Amount the employee has foregone. |
| Amount Made Good |
Enter a value between 0 to 9999999.99 This is the amount for items not subject to Class 1A NICs. |
| Tax Paid but Not Deducted Directors Pay | Enter a value between 0 to 9999999.99 |
| Subject to NI | Select this if the Other Items benefit is also subject to employee NI. |
| Subject to Tax | Select this if the Other Items benefit is also subject to employee Tax. |
| Tax Processing Rule | This field only applies to benefits that are processed through payroll. The default is taxed in the next available payroll period. |
In cases where multiple other items are given as benefits and they are a mixture of Subject to and Not Subject to Class1A NICS, you need to set up separate component details for items. This is because the description fields for Class1A and non-Class 1A NICs can't be present on the same component.