P11d guide states to include at section N expenses payments made to, or on behalf of, the director or employee.
Does that exclude rent for temporary accomodation contracted for and paid direct by the company?
I would have thought so as the payment is not made to or on behalf of the employee (interpreting 'on behalf of' as settling an employee liability).
NB acccomodation in question qualifies as allowable subsistence.
Do colleagues agree?
HJ
Replies (2)
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Yep.
It is technically reportable on a P11D, but in section F, K or M at a push, not N. N is only for contracts the employee takes out personally that you then pay for or reimburse.
Contracts the company has or undertakes that relate to an employee go elsewhere on the form.
The employee then still has to make an offset claim under the travel rules.
NeilW