P11D: HMRC no reporting requirements vs personally expensed and reimbursed items

[xoggoth]

Beats me how anyone can read HMRC's guidance pages and have a clue sometimes. Some pages say you can claim for business usage of personal phone and broadband, some seem to say you can't. My own business use of broadband is trivial but my sister uses hers entirely for business and only got it for that purpose.

I think "wholly and exclusively" is often misunderstood to mean something has to be totally used for business or you can't claim anything. In fact, if you can apportion the business element you can.

The general rule for employees’ expenses: wholly and exclusively

[richy]

Last year, I asked my accountant to clarify which items should be included on my P11D and gave her a list of items I had claimed expenses for during the year.

If like us, your ltd co have no B.I.K. (Benefit In Kind) you simply need to fill in the exception form P11Dx on HMRC site and post that in to your HMRC PAYE office. This is what our ltd co have to save paperwork for our staff who only receive reimbursements for biz trips wholly and necessarily incurred etc.

Cheers, richy

[Clare@InTouch]

The £3 a week is the HMRC guide rate for a claim that shouldn't be questioned. You can claim above that amount if you can justify it - for example by calculating your total household bills, the floor area of your house and apportion the costs to the space used by the business (adjusting for the actual hours used rather than 24 hours a day 7 days a week).

Specific deductions: use of home: examples