Payment of employee personal liability 2010/11

Employee's private bills found recently to have been paid by employer, going back to 2010/11. Just treated as expenses. This point is not in doubt.

1. This should be reported on a P11D, box B - HMRC confirm. And can file 2010/11 via website, apparently.

2. On the paper version of P11D, underneath box B there is a remark about "tax on notional payments not borne by employee within 90 days of receipt of each notional payment". I asked HMRC whether this applies to employee and they said no. I am not convinced, as I believe it is covered by S222 ITEPA. HMRC said employee will get taxed anyway as a result of P11D being submitted, but that is not the point of S222. Can anyone clarify please?

3. As this is NI'able as well, HMRC said would get technician to explain to me in 48 hours. Can't guarantee when and I might not be there anyway. So for NI for 2010/11 I assume P14 would have been wrong and I need to calculate manually the correct figures for P14 and P35 and write to tax office, asking employer to pay the extra NI. Do you agree?

4. As employer genuinely thought this expense was OK it was an unwitting mistake not to put whole thing on payroll, and I assume he can ask employee to repay Ees NI over several months etc. Do you agree?

5. Need to do all this all over again for 2011/12 as there were more payments then.

6. Have advised employee to pay bills himself from now on. Am about to clarify that none of these bills are non taxable. Meanwhile shall I get the payments since 6th April 2012 put on payroll as gross pay retrospectively?