P11Ds Zoe McCrow
Yes...!Hi ZoeYes, such expenses will need to be declared on a P11D for each employee. You could go for a dispensation which will mean that they don't need to be declared, but you will need to satisfy the Revenue that your system for claiming, checking and authorising expenses is up to scratch.
Approved mileage payments do not go on P11DBox E on the 2004-05 tax return reads: 'Amount of car and mileage allowances paid to employees for business travel in employee's own vehicle, and passenger payments, in excess of maximum exempt amounts'. In other words, if your client is paying up to 40p per mile for the first 10,000 business miles in the tax year and no more than 25p per mile after that, there is no need for a P11D entry for the mileage allowance. The P11D Guide - available on the HMRC website and on the employer's CD - gives the motorcyle and cycle rates. HMRC booklet 490 (available from the same sources) sets out what is business mileage. All the subsistence needs to appear (Box N) if there is no dispensation in force.