Should my expenses appear on my P11D?

[t1grm]

I'm using lock down to get my 2020 tax return in extra early. My employer has refunded me some expenses I paid out of my own pocket over the past two years. This year I noticed the following boxes on the return:

16 Expenses payments received and balancing charges
17 Business travel and subsistence expenses
18 Fixed deductions for expenses
19 Professional fees and subscriptions
20 Other expenses and capital allowances

I left them blank last year and there is nothing under section N on my P11D (Expenses payments made on behalf of the employee). Should my employer be putting these expenses on my P11D and should I be filling out these boxes?

[2 sMoKiN bArReLs]

Most employers only report "expenses" that result in a tax liability for the employee on the P11D.

[t1grm]

Yeah that's what I thought. Presumably they wouldn't pay anything that I'm not entitled to under tax rules so I should be ok leaving it blank. The tax return notes don't explicitly say that though.

[2 sMoKiN bArReLs]

I think "technically" (this is how it used to be anyhoo) is that expenses should be reported and then shown as a taxable allowance. But, most firms don't (didn't) bother with this or had a dispensation (back in the day).

[t1grm]

Cheers. I suppose I could just fill them out anyway. They should net to zero (payments received = expenses claimed) so won't affect the tax due. On the other hand it's another number in a box for the HMRC to use as an excuse to go snooping round.

[2 sMoKiN bArReLs]

t1grm said:

Cheers. I suppose I could just fill them out anyway. They should net to zero (payments received = expenses claimed) so won't affect the tax due. On the other hand it's another number in a box for the HMRC to use as an excuse to go snooping round.

I'd leave it blank. Only use the P11D figures.

[Eric Mc]

2 sMoKiN bArReLs said:

I think "technically" (this is how it used to be anyhoo) is that expenses should be reported and then shown as a taxable allowance. But, most firms don't (didn't) bother with this or had a dispensation (back in the day).

Those rules still exist. Everybody ignores them now and HMRC couldn't care less.

[Zigster]

Don’t forget to include in your tax return any expenses you have incurred which your employer hasn’t refunded in full.

For example, if your employer pays you less than the full (45ppm?) rate for mileage. For me, a previous employer didn’t pay the professional subs I needed to do my job and I had to pay them myself - that went on my tax return so I could effectively pay it out of gross income rather than net.

[2 sMoKiN bArReLs]

Eric Mc said:

2 sMoKiN bArReLs said:

I think "technically" (this is how it used to be anyhoo) is that expenses should be reported and then shown as a taxable allowance. But, most firms don't (didn't) bother with this or had a dispensation (back in the day).

Those rules still exist. Everybody ignores them now and HMRC couldn't care less.

I am a very lapsed accountant, didn't want to risk giving out of date info

[t1grm]

Thanks for the feedback all. Got my return submitted last night. Left the expenses blank.