Following an IR compliance visit , they correctly pointed out we have not paid NIC on home phone costs reimbursed to our sales manager. However on checking form PIId and Return of Class 1A, I find that on the former, line 1.23 (telephone ) does not have a "flag" beside it directing the total to the latter. If so does the Inland Rev have to give in.
They also claim "gifts to employees" include flowers to employees who have suffered bereavement or who have given birth. Any views - amounts small, but principle?