I have a client who is Director with no income other than reimbursements for company costs. The question is he obliged to file a tax return with the reimbursed expenses as income if all the expenseses are deductible ? or even if some of them are not? Or does any of these go to PIID form or tax return?
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Presumably he is blessed ...
... with a substantial amount of private capital to fund his living expenses and has invested said capital in instruments that provide no income. Well, each to his own.
In answer to your questions: Unless the company has a dispensation, they should all go on form P11D. And if any of the expenses are not deductible then those expenses would not have been granted a dispensation so they at least should go on P11D.
As regards the tax return, much depends on whether he has been served with a notice to file a return. If he has, then yes, everything that went on form P11D should also go on tax return, matched with a corresponding claim for deduction where available. If he has not been served with a notice to file, then no, it should not go on the tax return.
Simples.
With kind regards
Clint Westwood
Simple answer, probably not
"The question is he obliged to file a tax return with the reimbursed expenses as income if all the expenses are deductible ?"
If there is expenditure, which is settled through the expenses process of the company and is wholly and exclusively incurred in carrying out the duties of the employment, then I cannot see any basis for a tax return being required from the director for these activities.
Obviously, a tax return might be required for another employment or other reasons not stated.