PTP's Tax Tip No.13 - Various P11D issues

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Q: I have just started to suffer the annual P11D torture. Despite my best efforts to get clients to understand their obligations (and what do I know?) I have found the following issues and I'm not sure what to report:

a) Employees using their initiative to replace stationery such as print cartridges, at their own expense, with immediate reimbursement through petty cash;

b) Employees paying a fixed proportion of the leasing cost to get a 'better' company car;

c) One employee stayed an extra night in an hotel following a business trip, the whole cost being met by the employer

d) One director deciding to reimburse the private fuel provided in his company car for 2004-05, by an adjustment to his salary at the end of April 2005.

A: Hmmm...

a) Interestingly, this looks like a P11D figure subject to a...

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By Anonymous
09th May 2005 15:43

Reimbursement exempt
I went for a PAYE/NIC update in Nov 04, and I remember that the lecturer (forgot her name)said that it is no longer necessary for an entry into form P11D (and a section 198 claim) for company's expenses paid personally by an employee and reimbursed later.

Can someone confirm or have I understood the lecturer.


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