Gov.im uses cookies to make the site simpler. Find out more about cookies

Manual T9

The information below provides some guidance to assist in correctly completing the manual form T9. Each section of the form is separately identified.

Expenses section

The employer includes details of any reimbursements of expenses repaid to an employee.

Nature of Expense - the employer should indicate the nature of the expense provided to the employee.

Gross Value - the gross value of the expenses repaid should be input in the corresponding gross value box.

Received Dispensation - if the employer has received a dispensation for these expenses then they should include a tick in the corresponding received dispensations tick box.

With the exception of dispensations, I confirm ITIP has been deducted from the above amounts and also that these figures have been included in the total pay box on the form T14 - the employer should include a tick in the yes tick box if the reimbursements have been included within the employee’s salary and subject to tax deductions. If the expenses have been repaid gross, without any deduction then the employer should leave this question blank. If some of the expenses have gone through the payroll and some have not, then the employer should leave the tick box blank. It is very important for the employer to correctly fill out this section, as this will affect the way in which the Division processes this form.

Is the benefit in kind charge to be met by the employer? - if the employer is to meet the charge on behalf of the employee, they should place a tick in the Yes tick box. This should only apply in cases where an expense has been reimbursed to an employee, without it being subjected to ITIP through the payroll. The employer electing to take the charge on the employee’s behalf negates the raising of a tax charge on the individual employee.

Living accommodation

If accommodation has been provided to an employee the employer should complete this section of the benefit in kind form.

Owned by Employer / Rented by Employer - firstly they should indicate whether the accommodation provided is owned or rented by the employer, by placing a tick in the appropriate box.

Are Other Services Provided? - if heating, lighting, maintenance or repairs etc. the employer firstly indicates either yes or no by placing a tick in the appropriate box.

These should then be declared within the Services, Assets Available and Pecuniary Liabilities section of the form.

Annual Value/Rent - the employer should include in this box the value of the rents paid on the employee’s behalf or the market value of the property provided.

Paid by Employee - if the employee has contributed towards the cost of the accommodation the user should enter the amount contributed by the employee towards the cost of the accommodation within this box.

Rates - the employer should enter the gross value of rates paid on the employee’s behalf.

Paid by Employee - if the employee has contributed towards the cost of the rates the employer should enter the amount contributed by the employee towards the rates within this box.

Insurance - this should be completed in the same manner as “Rates” above.

Taxable - the employer should calculate the benefit in kind, by summing the gross value of the rent or accommodation provided, including rates and insurance, less any contribution made by the employee.

Is the benefit in kind charge to be met by the employer? - if the employer wishes to take the benefit in kind charge on behalf of the employee, then they should place a tick in the Yes tick box.

Meals

If meals are provided to an employee the employer should complete this section of the online T9 form.

Number of Days - the employer should indicate the number of days breakfast, lunch and dinner have been provided in the corresponding boxes.

Gross Value - the employer should include the gross value of the breakfast, lunch or dinners provided to the employee during the year.

Paid by employee - the employer should include any contributions made by the employee to the breakfast, lunch and dinners provided.

Taxable - the employer should calculate the benefit in kind, by summing the gross value of the meals provided, less any contribution made by the employee.

Is the benefit in kind charge to be met by the employer? - if the employer wishes to take the benefit in kind charge on behalf of the employee, then they should place a tick in the Yes tick box.

Cars and other vehicles

If an employee has been provided with a company car, fuel for a company car or the transfer of ownership of a company car, then they should complete this section of the T9 form.

Vehicle Details - the employer must enter the vehicle registration, c.c., and number of days available.

Gross Value - the gross value of the benefit is based on cylinder capacity of the vehicle provided.

In cases where the vehicle is not available for the full tax year the employer should apportion the value based on the number of days the vehicle was available for private use.

Paid by Employee - the employer should include contributions made by the employee towards the use of the vehicle in this section. Contributions towards fuel are declared in the fuel section of the form.

Taxable - the employer should calculate the benefit in kind, by summing the gross value of the car provided, less any contribution made by the employee.

If fuel has been provided to an employee with a company car, the employer should complete this section of the form.

Has fuel been provided? - the employer should indicate whether fuel has been provided by placing a tick in the relevant yes or no tick box.

All private fuel repaid? - if a partial contribution has been made towards the fuel provided for the vehicle, the employer should indicate this by including a tick in the no tick box.

If the employer can demonstrate that all of the private fuel has been repaid then they should include a tick in the yes tick box.

Employers are reminded that unless they can demonstrate that all of the fuel used for private mileage has been repaid by the employee, then the full scale charge for fuel based on the c.c. of the vehicle would be due.

Gross Value - this is total value of the fuel made available to the employee with a company vehicle. This is calculated will reference to the c.c. of the car and the number of days the car was available to the employee for private use.

If the employer can demonstrate that all of the private fuel provided has been repaid then they should enter a zero in this field.

Taxable - this is calculated with reference to the gross value of the fuel provided. If the employee has made a contribution towards fuel, this should not be deducted from the gross value of fuel provided when calculating the taxable figure. Fuel is an all or nothing charge.

However, if the employer can prove that all of the private fuel has been reimbursed in full then no tax charge for fuel should arise.

Please do not include fuel benefits paid to employees who use their own private vehicles in this section. These should be included in the Services, Assets Available and Pecuniary Liabilities. If a cash sum or fuel allowance is provided to an employee for using a vehicle, these should be included within the payroll and subject to tax and national insurance.

If a vehicle has been transferred to an employee during the tax year, the employer should firstly include a tick in the tick box and indicate that this has occurred.

Gross Value - the employer should then indicate the market value of the vehicle at the date of transfer and enter this in the gross value box.

Paid by Employee - if a contribution has been paid by the employee towards the cost of the vehicle, this should be included within the paid by the employee box.

Taxable - the employer should calculate the taxable value of this transaction by deducting any contributions made by the employee towards the value of the car from the gross value of the car at transfer.

Is the benefit in kind charge to be met by the employer? - if the employer wishes to take the benefit in kind charge on behalf of the employee, then they should place a tick in the Yes tick box.

Services, assets available and pecuniary liabilities

If an employee has been provided with benefits other than accommodation, meals and cars then the employer should look to complete this section of the T9 form.

Type - the employer should enter the relevant type of service, asset or pecuniary liability paid for or provided to the employee in the detail box.

Gross Value - the employer should then enter the gross value of the service, asset or pecuniary liability paid for or provided to the employee.

Paid by Employee - the employer should enter any contribution paid by the employee towards the service, asset or pecuniary liability paid for or provided to the employee.

Taxable - the employer should calculate the benefit in kind, by summing the gross value of the benefit provided, less any contribution made by the employee.

Is the benefit in Kind Charge to be met by the employer? - if the employer wishes to take the benefit in kind charge on behalf of the employee, then they should place a tick in the yes tick box.

When calculating the transfer of an asset which has been subject to previous benefit in kind charges or when calculating the charge for the use of an asset the employer is expected to calculate the benefit amount prior to inputting on the manual T9 form.

Once completed three copies of the form should be taken.

  • Copy 1 - To be maintained for the employers own records
  • Copy 2 - To be included with the submission of the employer’s annual return
  • Copy 3 - To be given to the employee to include with their personal income tax form.
Did you find what you were looking for?
Back to top