One of my clients has claimed £6 a day parking charges whilst working away. He's also claimed for every day of the week!! For employee it's P11D but would being a director/shareholder allow me to transfer it to DLA and get him to declare a dividend. No receipts to cover so I can't put it to the Company.
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Are you seeking to disallow it because you don't think he's allowed it, or because he hasn't got a receipt?
What are the circumstances of the 'working away'?
I'd be surprised if it was ever a P11D item - regardless of how it arose, if it is reimbursed charges/claims. If it wasn't parking during allowable 'business travel' for an employee but had been reimbursed, then it would be earnings, Shirley?
Why do you need receipts to charge it to the company ?
Receipts aren't the issue. Whether it's a genuine expense is the issue.
Have you any reason to doubt the director's word ?
If he was genuinely working away and parking was required to carry out the work then it is surely just an allowable business expense?
If it was parking whilst going out to see his friends at the pub, for example, then I would DLA it, but I don't think from the info above that this is the case?
The Company has paid him £10 a day for subsistence and £6 a day for car parking, on a daily basis. I have no quibble with the susbsistence (apart from him claiming 7 days when he only works 5 or 6) but had he simply been an employee the car parking would have have been a taxable item (P11D) I don't doubt his word on the parking though. This is where the waters got muddy for me and why I looked on it from an employee side rather than as a company owner.
If the Company had paid the parking charges direct I don't think I would have quibbled but judging by the replies there shouldn't be an issue here, and I can bung it under travel and subsistence.
If he's spent £6 a day, that's fine. It's not a benefit in kind.
I'm just sensing that there are still doubts in your mind. Is this a genuine temporary workplace ? He seems to be working there a lot.
Up to a few months ago, I would have agreed on your stance on the seven day subsistence claim but, as HMRC are insisting on working from a calendar day basis, maybe he should be claiming subsistence on the days when he doesn't work - along with his wage.