| A Assets transferred (cars, property, goods or other assets) |
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| BA01 - Convertible Assets Transferred |
Yes |
Yes |
Yes |
No |
Yes |
Yes |
Non-Recurring |
Preset |
| BA02 - Notional Stocks And Shares |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA03 - Notional Precious Metals |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA04 - Company car transferred |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA05 - Property (house, land) |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA06 - Household goods/furniture |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA07 - Computer/electronics (ownership transferred) |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA08 - Mobile phone (ownership transferred) |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA09 - Artwork/antiques/collectibles |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA10 - Tools/equipment (ownership transferred) |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| BA11 - Others |
Yes |
No |
No |
Yes |
No |
No |
Non-Recurring |
Preset |
| B Payments made on behalf of employee |
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|
| BB01 - Payments reimbursed to the employee |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB02 - Notional Savings Certificate |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB03 - Notional Premium Bonds |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB04 - Notional Private Petrol Allowances |
No |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BB05 - Notional Private Telephones |
No |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BB06 - Personal utility bills (electricity, gas, water) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB07 - Personal rent or mortgage payments |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB08 - Employer pays employee’s School/Tuition fees |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB09 - Personal insurance premiums (life, home, car) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB10 - Non-approved subscriptions (golf club, gym) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB11 - Approved professional subscriptions (HMRC approved list) |
No |
No |
No |
No |
No |
No |
Non-Recurring |
Preset |
| BB12 - Self assessment tax bill or Capital Gains Tax Liability |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB13 - Employee personal accountant fees/services |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BB14 - Others |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| C Vouchers or credit cards |
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| BC01 - Cash vouchers (e.g., gift vouchers redeemable for cash) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC02 - Childcare vouchers excess over qualified amount |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC03 - Non-cash vouchers (e.g., store vouchers for goods/services) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC04 - Luncheon vouchers (cash) |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BC05 - Luncheon vouchers (non-cash) |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| BC06 - Season ticket or travel vouchers for personal commuting (cash) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC07 - Season ticket or travel vouchers for personal commuting (non-cash) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC08 - Christmas gift vouchers (cash) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC09 - Christmas gift vouchers (non-cash) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC10 - Employer credit/debit/charge card used for personal purchases |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC11 - Employer card used on employer’s behalf, clearly business |
No |
No |
No |
No |
No |
No |
Non-Recurring |
Preset |
| BC12 - Employer card used on employer’s behalf, but without permission |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC13 - Non-approved club/gym vouchers supplied by employer (cash) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC14 - Non-approved club/gym vouchers supplied by employer (non-cash) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC15 - Approved professional subscription vouchers (HMRC list) |
No |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BC16 - Others |
No |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| D Living accommodation |
Employee |
Nil |
Nil |
|
No |
No |
Non-Recurring |
Preset |
| BD01 - Employer-provided accommodation |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BD02 - Job-related accommodation |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| E Mileage allowance and passenger payments |
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| BE01 - Business mileage in employee’s own car above approved rates |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BE02 - Business mileage in employee’s own car at or below approved rates |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BE03 - Motorcycle mileage above approved rates |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BE04 - Motorcycle mileage (own vehicle) at or below approved rates |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BE05 - Cycle mileage above approved rates |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| BE06 - Cycle mileage at or below approved rates |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BE07 - Passenger payments above approved rates |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BE08 - Passenger payments at or below approved rates |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| F Cars and Car Fuel |
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| BF01 - Company Car & Car Fuel - One |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BF02 - Company Car & Car Fuel - Two |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BF03 - Company Car & Car Fuel - Three |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BF04 - Electric cars (zero-emission) |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BF05 - Shared cars / part-year availability |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| BF06 - Pool cars (meeting HMRC conditions) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BF07 - Company Car & Car Fuel Optional remuneration arrangements |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| G Vans and Van Fuel |
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| BG01 - Vans private use |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BG02 - Van Fuel private use |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BG03 - Van & Van Fuel available for private use |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BG04 - Van & Van Fuel Commuting only (home ↔ work) |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BG05 - Pool vans (meeting HMRC conditions) |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| BG06 - Electric vans |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| H Interest-free and low interest loans |
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| BH01 - Interest-free / Low-interest loan (balance > £10,000) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BH02 - Loan balance ≤ £10,000 (small loans exemption) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BH03 - Loan written off (waived by employer / treated as earnings) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| I Private medical treatment or insurance |
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| BI01 - Insurance reimbursed to employee |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BI02 - Notional Private Healthcare |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BI03 - Notional Private Insurance |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BI04 - Employer-arranged diagnostic tests or treatment (non-exempt) |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BI05 - Private medical or Dental insurance policy paid by employer |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| BI06 - Health cash plan arranged and paid by employer |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BI07 - Others |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| J Qualifying relocation expenses payments and benefits |
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| BJ01 - Qualifying relocation costs (> £8,000 total) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BJ02 - Relocation costs (household goods, furniture <= 8000) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BJ03 - Temporary living accommodation (short-term <= 8000) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| K Services supplied |
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| BK01 - Counselling or wellbeing services |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BK02 - Personal concierge/domestic services via employer’s contract |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BK03 - Service provided under employer contract for private use |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BK04 - Wholly business services (no private use, on employer’s behalf) |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BK05 - Others |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| L Assets placed at the employee's disposal |
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| BI01 - Motorcycles or Boats or yachts (employer-owned, private use) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BI02 - Private aeroplanes |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BI03 - Household appliances or furnishings (not transferred) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BI04 - Tools/equipment used personally (beyond business) |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BI05 - Telecommunications/internet equipment for private use |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| BI06 - Others |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| M Other items (including subscriptions and professional fees) |
|
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| BM01 - Christmas boxes in Goods |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BM02 - Subscriptions or fees reimbursed |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BM03 - Employer pays employee’s professional indemnity insurance |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BM04 - Employer pays employee’s personal membership / subscriptions |
Yes |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BM05 - Trade union fees reimbursed by employer |
Yes |
No |
Yes |
No |
No |
No |
Recurring |
Preset |
| BM06 - Approved Professional subscriptions |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BM07 - Miscellaneous personal services (not covered elsewhere) (cash) |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BM08 - Miscellaneous personal services (not covered elsewhere) (non-cash) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BM09 - Others |
Yes |
No |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| N Expenses payments made to, or on behalf of, the employee |
|
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| BN01 - Notional Holiday Pay |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN02 - Employee’s personal credit card bill paid by employer |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN03 - Employee’s personal travel costs (non-business) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN04 - Employee’s personal mobile phone contract paid by employer |
No |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BN05 - Employee’s personal utility bills (gas, electricity, water) |
No |
Yes |
Yes |
No |
No |
No |
Recurring |
Preset |
| BN06 - Employee’s personal rent or mortgage payments |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN07 - Employee’s personal insurance premiums (life, car, home) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN08 - Employee’s personal subscription fees (non-approved bodies) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN09 - Employee’s personal school fees |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN10 - Payments for use of home telephone |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN11 - Travelling and subsistence payments or amount foregone |
No |
No |
No |
No |
No |
No |
Non-Recurring |
Preset |
| BN12 - Entertainment - Cost to you or amount foregone |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN13 - Non-qualifying relocation expenses (not shown in sections J or M) |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN14 - Other payments made on behalf of the employee |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| BN15 - Others |
Yes |
Yes |
Yes |
No |
No |
No |
Non-Recurring |
Preset |
| X User defined Benefits |
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