P11D GUIDE FOR THE MEMBER

1. The Department of Finance and Administration, Operations Directorate, is required to send to Inland Revenue, by 5 July, form P11D containing details of all benefits provided to you and details of all taxable expenses paid to you by reason of your office.

2. The format and content of the P11D has been agreed with Inland Revenue. It should provide you with sufficient information to enable you or your representative to complete your Tax Return (Parliament) when you receive one. The order and terminology used on this form has been designed to match that in your Tax Return. The figures in brackets on the following pages refer to the box number on the Tax Return.

PLEASE KEEP THE P11D IN A SAFE PLACE. Where appropriate, the P11D should be forwarded to your financial advisor/accountant for completion of your Tax Return.

3. An explanation of the origin of each of the figures on the P11D is given in the paragraphs below. If you have any queries regarding the information provided to you, please contact:

Enquiry and Advice Team: [number removed]

4. The P11D will not include any items for which the Operations Directorate has a dispensation. A dispensation is an arrangement the Operations Directorate has made with the Tax Office so that the benefit or expense payment does not have to be shown as income, and the Member does not have to make a matching claim for allowable expenses. The P11D therefore does not contain details of payments to Members in respect of:

• Additional Costs Allowance

• Winding Up Allowance

• Other Costs Account

• Cash reimbursement for rail/air/sea travel journeys

• Staffing Allowance

BENEFITS, EXPENSES AND BALANCING CHARGES

Travel Warrants, Vouchers, Car Parking Costs (1.13)

The full cost of the non business journeys undertaken by you or your family or household using warrants or corporate credit card for rail, air and sea journeys, and business and extended travel car parking costs. (Please note that all child warrants are taxable. This includes non business journeys undertaken between 1 April 2007 and 31 March 2008). The figures are as at 31 March 2008, and include all journeys if warrants have been processed by the Operations Directorate at that date.

Accommodation (1.14)

No entry by the Operations Directorate. Members or their representatives to complete on Page 1 (Parliament).

Temporary Secretarial Allowance (1.15)

The total amount paid to temporary staff and in respect of costs incurred relating to long term employee absence due to sickness or maternity leave.

Incidental Expenses Provision (IEP) & Communications Allowance (1.16/1.17)

The amount reimbursed, or paid to you, or on your behalf by the Operations Directorate for the day to day running expenses of your office and the purchase of office equipment. The amount should be equal to or less than the maximum entitlement for the year.

Financial Assistance Fund (1.18)

No entry by the Operations Directorate. Members or their representatives to complete on Page 1 (Parliament).

Other cash reimbursements (1.19)

Any reimbursements made to you by the Operations Directorate for non taxable vehicle hire costs or taxi fares.

Mobile phones (1.20)

Mobile phones purchased from the IEP should not be included.

All other benefits (1.22)

Season ticket taxable journeys (1.22)

The total value of taxable journeys undertaken by the Member using a rail or underground season ticket.

Staffing Allowance / professional fees (1.22)

The total amount paid from your Staffing Allowance to accountants, solicitors etc. for the provision of professional services.

Balancing charges (1.23)

No entry by the Operations Directorate. Members or their representatives to complete on Page 1 (Parliament).

Lump sum and compensation payments

Resettlement Grant (1.24)

Taxable Resettlement Grant paid to the Member. Any tax due on this payment has been deducted at source by the Operations Directorate.

Expenses paid out by you

Office expenses (1.33, 1.34, 1.35)

A complete breakdown of your IEP & Communications Allowance expenditure is provided in the table on the final page.

The figures represent the total payments as at 31 May 2008. Please note that because an expense is paid by or reimbursed to you by the Operations Directorate it does not necessarily mean you can claim the expense for tax purposes; queries should be discussed with your tax advisor.

You may also wish to include amounts you have paid other than through the IEP or Communications Allowance.

An explanation of the payment types is given on the next page. The term `secretary' used in the table includes research assistants.