Hi there, when it comes to employment income HMRC follow a formulaic approach: Form P60 income + Form P11D benefits + tips (if any) = taxable employment income If your taxable benefits truly have been 'payrolled' (and therefore included in your P60 figure) then this should have been reflected on your form P11D (shown as an amount 'made good' or already taxed), or in some cases I know that employers simply won't produce a P11D at all (although strictly they should for Class 1A national insurance). This would prevent you from declaring the same income twice - since your P11D benefits would say zero. Without knowing all the details it's hard to say obviously, but if HMRC are insisting that they need to include the P11D benefits figures in your taxable income, then I can only imagine that it's because your P11D benefits are not showing as zero. Which suggests that either a) your employer has made an error in producing your P11D or b) the benefits aren't taxed via payroll in the way that you think (in my experience, HR departments can struggle to articulate and explain how this works). So it may be worth following up with your employer and questioning how they've calculated the numbers on your P11D. Unfortunately you're unlikely to get anywhere arguing with HMRC that they shouldn't include the P11D benefits figures - as far as they are concerned, if it's on the P11D, then they'll include it and tax it. Hope that helps P.S. as I've just seen Penguin68's response - I would caution against manually adjusting your own P60 figure, as this is a sure fire way to set alarms off when you submit your self assessment return