VISA application fees

I have an employee who we have paid to change from a graduates visa to a full resident visa. It was arranged and paid for by us (the company) He was resident in the country at the time. Q: Is this considered a taxable benefit and if so, where on the P11D is it entered?

Hi
This may be considered paying a personal bill.
Please see :
Expenses and benefits: personal bills re this.
If it was in relation to relocation then it may be exempt.
Information on this can be found:
Expenses and benefits: relocation costs