P11D and Reporting of Mobile Phone calls

I am reporting the cost of business call charges on P11D under Miscellaneous Benefits ?If we reimbursed the employee with the cost of their mobile phone bill, do we also also enter the reimbursed amount in "made good" on the P11D section N ?

Made good is where the employee pays a part of the cost, not the employer. If you pay the exact amount that the employee incurs via expenses (so they give the bill and it clearly shows the business cost) then this wouldnt need to be reported. If you pay say a percentage of the contract to the employee and do not pay this via their payroll taking tax and NI off at source from the total amount this must go onto the P11d. With payrolling benefits next year you may wish to move to this way for this item going forwards as it will only attract class 1 NIC

Thanks for clarifying :-)

Hi ,
 

There are further questions we would need answered before being able to answer your query. Please see : Expenses and benefits: mobile phones which covers the different scenarios and reporting requirements when providing a mobile phone or reimbursing an employee. Thank you .