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P11D query - Christmas Party over £150 per head

My client, sole director and employee of a limited company, has paid himself expenses of £350 for an annual Christmas Party.  As this exceeds the £150 maximum allowed by HMRC, I need to report the £350 on the P11D.  Whereabouts does it need to go on the online form?  And should I still complete the "amount made good or from which tax deducted" box given that the cost of the party is now taxable, or should I put zero in this box?"

Many thanks,

Jenny

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05th Jun 2011 08:59

Cristmas party
Hi Jenny

This link might help " other social functions" quite near the bottom.
http://www.hmrc.gov.uk/paye/exb/a-z/s/social-functions.htm

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