Your P11D forms have been prepared by reference to the information with which we have been provided and, whilst every care has been taken to ensure that this information has been properly processed, HM Revenue & Customs state that responsibility for seeing the forms are correct is ultimately your own.
Will you please, therefore, look carefully through the our P11D Pack and satisfy yourself that, so far as you are aware, all the listed benefits in kind are complete and correct. In particular I would like you to ensure that no benefits have been omitted and that you agree with any estimates and/or assumptions we may have used in preparing your P11D forms.
The general rule to adopt is if you have given your employee anything other than salary then it may be caught by P11D rules.
HMRC publish a list of common expenses and benefits here.