Employment 17 - Vouchers, credit cards and excess mileage allowance
The information to complete this field can be found on your P11D form, provided by your employer.
The figure you enter should include any goods or services bought with a company credit card or token for you and your family or household.
For vouchers and credit cards use the figure in section C box 12.
For excess mileage allowance use the figure in section E box 12.
The total is made of:
- the cost to you of providing any vouchers, including season tickets, which can be exchanged for money, goods or services
- any extra cost to you in providing the money, goods or services for which the vouchers are exchanged
- all expenses and other payments met by credit cards you provided
except:
- expenses directly in connection with the car(s) on your P11D at section F
- expenses on your P11D more appropriate to section N
Do not include any vouchers, such as cash vouchers, which have suffered tax under PAYE.
Further information about vouchers and credit cards go to:
If your employer paid you less than the approved mileage rate, they do not include it on your P11D.
You should keep records of your expenses and claim the shortfall in your payments in the 'Business travel and subsistence expenses' box.
Approved mileage rates for the 2020 to 2021 tax year
Cars and vans:
- first 10,000 business miles - 45p a mile
- business miles over 10,000 - 25p a mile
Motorcycles 24p a mile.
Cycles 20p a mile.
