Reimbursed expenses questions for tax return (professional fees and subscriptions)

Hello, Does a PAYE employee who has incurred an expense for a professional subscription related to their role, but has been fully reimbursed by their employer, need to include that expense on a self assessment return (the tax return is being completed for unrelated reasons)? Does the expense need to be listed on the P11D? Thank you.

Hi,

If declared on the P11D then the employee would need to claim relief on the Self Assessment to offset this. 

Thank you.