Who's P11d does an expense/benefit go on....

Who's P11d does an expense/benefit go on....

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A director has booked a hotel using a company credit for himself, another director and an employee purely for business purposes, (they will be attending an exhibition for three days).  We hold a dispensation for such costs for employees but not directors.  What is the correct way to deal with this as in my mind I have several possible ways:

1) Do I simply record the full amount spent by the Director on his P11D as he booked/incurred the cost and then he claims back the full amount on his self assessment?

2) Do I have to also record an amount (a third on the expense/benefit) for the director that occupied one of the rooms but didn't book it incur the charge directly himself?

3) Do I record only a third on each of the Director's P11D being their portion of the expense/benefit only?

4) Something else?

Many thanks in advance.

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By Matrix
20th Jun 2015 08:36

3) but why doesn't the dispensation cover Directors, what is the point of it?

There are others who will say do nothing (since no loss of tax and rules changing) but I personally disagree.

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RLI
By lionofludesch
20th Jun 2015 08:54

Agree

Yes, should go on the directors' returns.

But - Jeez - what a waste of everyone's time it is.

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