Section 336 Claim Form

This screen is used to update any section 336 claims appropriate to a particular employee/director.

The system populates the form with the P11D expenses; the user must update the amounts the employee/director may claim as offset.

The 336 form is printed with the P11D for distribution to the employee/director.

336 Claim Amount

Enter the amount which the employee/director can claim against the liability shown.

This is to do with whether the expenses being reported on the P11D have been wholly, exclusively and necessarily incurred in the performance of the duties of the employment or office. In that case section 336 claims reduce any potential liability.

This can be a complex area and you are very strongly advised to take appropriate advice if you are unsure.