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If the employer reports this reimbursement to you as a benefit in kind on P11d the you can claim the cost as a business expense when completing your tax return. If you don't complete a tax return then you can claim these as employment expenses by completing P87 form.
More information on this can be found here
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Thaank you for your reply.
Ideally, you should apply for dispensation from reporting payments that are no more than reimbusement of legitimate business expenses.
Otherwise they should be reported on P11d and then the employee would claim it against earnings as a business expense.
You would still account for it as allowable expenses on the LLP tax return.
If this is one off payment, I suggest you write to your Tax Office and apply for dispensation.
More information on P11d reporting can be found here
Thanks for your reply.
A practical advice is you write to HMRC and explain the situation in detail. The fact this payment was purely reimbursement of business expenses and that there was no benefit to the employee, HMRC would likely accept your explanation as there is no loss to Inland Revenue.
At the same time apply for dispensation for current year and future years.
The cost in LLP books is a tax allowable expense for HMRC tax return purposes.
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Thank you for your reply.
As it is a wholly business expense and no benefit to the employee then it should not be included on employees P11d