You can use the Miscellaneous Benefits window to record less common benefits and expenses.
| Benefit Type | Choose the required benefit type. If you select Council Tax or NIC PAYE'd on Behalf of Employee, the Class 1A checkbox isn't active.
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|---|---|
| Date | The date you paid the benefit to the employee. |
| Cost | The cost of providing the benefit to the employee. |
| Class 1A | To omit the cost of providing the benefit from Class 1A calculations, clear the checkbox. Your software selects t his box by default, except for:
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| % Taxable | Sage 50 P11D assumes that 100% of the benefit is taxable. You can amend this if required. |
| Employee Contribution | Enter the amount of any employee contribution made to you for the provision or use of the benefit. The contribution reduces the taxable benefit for the employee. If the employee's contribution is greater than the taxable benefit, the taxable benefit becomes zero. |
| Amount PAYE'd | Sometimes you agree with HMRC to pay the tax due on the benefit through the employee's payroll. In this case, enter the amount from which you've calculated tax via payroll. |
| Optional Remuneration Arrangements | The amount of:
A benefit is under OpRA if you enter a Cash-Foregone value greater than zero. |
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