Employment 21 - Expenses payments received and balancing charges
Expenses payments received
The information to complete this box can be found on your P11D form section N box 16, provided by your employer.
- travelling and subsistence - include the amounts for fares, hotels, meals, for example, including travel between home and a permanent workplace. Do not include reimbursements of expenses in connection with a company car or van
- entertainment - include all sums reimbursed, any round sum payments, any specific entertainment allowance and any sums paid to third parties
- general expenses allowance
You will need to add together all the amounts in section N on your P11D. Enter the total figure.
Balancing charges
This will only apply if you dispose of an asset for which you received capital allowances, and it cannot apply to motor vehicles. If you think you may be affected please contact HMRC.
For further information about balancing charges go to Capital allowances and balancing charges (Self Assessment helpsheet HS252).
