The P9D states:
"If the employee paid expenses solely and necessarily in the performance of his or her duties and/or business travelling expenses and
you repaid the amount of those expenses, you do not need to include them here. Total all other expenses payments including:
• payments that included Value Added Tax (VAT), even if the VAT was later recovered from HMRC
• round sum allowances
• all relocation expenses payments and benefits (see note below)."
What types of expenses are HMRC thinking of when they refer to "payments that included Value Added Tax (VAT), even if the VAT was later recovered from HMRC"?
They can't be referring to private expenses (which should be payrolled anyway), as they refer to VAT being recovered. So that seems to leave expenses not incurred in the performance of duties, but what are some examples?