CAT / FIA FTX Syllabus C. Income Tax Liabilities - Source documents - expenses - Notes ^{12 / 15}

You don't need to report all expenses

HMRC allows an employer not to report certain routine business expenses on behalf of employees on their P11d form. 

This is an automatic exemption, and will be given if the expense is an allowable deduction for the employee. 

Examples of these expenses:

1. Business travel expenses

2. Phone bills expenses

3. Business entertainment expenses

All other expenses and benefits given to the employee must be reported and tax and NIC must be deducted and paid on them as normal.