I have two P11d's to sort and these just have professional subscriptions. But I'm a little confused over how to deal with them.
The first is a CIMA subscription that was paid on a company credit card. I think this is straightforward, it goes on box M*** on the P11d (there's no dispensation) and there's no NI or tax to pay.
The second one however was CIPD paid by the employee and reimbursed. I don't really see how this should be treated any differently to the one above but the HMRC advice here says to add the value of the benefit to the payroll and pay PAYE tax (but not NI). This wasn't done at the time so what do I do? Add it in now, or can I just report it on the P11d?
ETA: *** actually does this need to go in box C (credit cards) instead?
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Of course they should be treated differently
In the second case, the emoloyer is not providing a benefit. He is making a cash payment to reimburse the employee for personal expenses (which are disinguished from reimbursemment of business expenses carried out in the performance of duties.
Employee makes a S336 ITEPA 2003 claim
The employer (by reimbursing the expense) makes a taxable expense payment to the employee.
It is up to the employee to make a claim for tax relief under S336 ITEPA 2003, either by writing to their tax office or on their SA tax return (second page of the employment pages if memory serves).