P11 D - Who fills them out?

[Clippy]

It says quite clearly in black and white that you need to report it in box N on your P11D even though there is no NI to pay unless you have a dispensation.

For most contractors on here, I'd imagine the only things that would appear on your P11D are your travel and travel-related expenses (Box N). For pretty much everything else that you may have paid for personally (i.e. genuine company expenses that you've paid for on the company's behalf) they don't need reporting.

The A-Z guide is pretty comprehensive about which expenses:

* Result in PAYE/NI payments
* Need reporting

It's annoying I guess, but them's the rules.

According to my accountant they do.

[TheCyclingProgrammer]

According to my accountant they do.

Then you need to take this up with your accountant. As I said, the HMRC A-Z guide is quite clear on what needs reporting and what doesn't.

Any specific examples?

For instance, I recently bought some office furniture. I didn't have my company debit card so I paid for it myself and claimed it back as an expense. I don't plan to put it on my P11D. It's clearly a company expense and office equipment has no reporting requirements.

The Expenses Guide booklet (480) says this:

Businesses are often run in such a way that employees make payments on their employer’s behalf. For example, an employee may buy stamps, stationery and items of equipment for the employer and be reimbursed the costs incurred from petty cash or by cheque. Such transactions are not providing the employee with either earnings or expenses because the employee has received no money of his own. Accordingly such reimbursements do not feature on the P11D.

The criteria for "business expenses", i.e. things I've paid for personally for business reasons that need to be reported on the P11D are travel expenses and expenses defined in the following links:

http://www.hmrc.gov.uk/manuals/eimanual/eim31630.htm
http://www.hmrc.gov.uk/manuals/nimmanual/nim05020.htm