P11d - payments on employers behalf

I'm having a look at some P11d forms and reviewing the HMRC guidence.

Can anyone please point me to the HMRC literature that clarifies what the position is when an employee purchases something for the business on his own personal credit card and is then reimbursed. For example the employee uses his credit card to buy some stationery for £100 and the company then reimburse him.

The HMRC manual 480(2011) Expenses and benefits says on page 11:

Purchases on employer’s behalf

Businesses are often run in such a way that employees make payments on their employer’s behalf.

For example, an employee may buy stamps, stationery and items of equipment for the employer

and be reimbursed the costs incurred from petty cash or by cheque. Such transactions are not

providing the employee with either earnings or expenses because the employee has received no

money of his own. Accordingly such reimbursements do not feature on the P11D. 

However I am aware that where these purchases have been made on the employee's credit card (rather than cash or cheque) that they have been reported as expenses with claims then made by the employee for job related expenses. Is this right?

I also believe that travel, subsistence and accommodation have to be reported and are not covered by the paragraph above - is that correct?

I am aware that dispensations can be applied for.