HMRC Admin 8 Response

Hi,
You would need to check the year to date figure for SMP has beed submitted on month 12 EPS, if month 12 has beed subitted with that months claim then you will need to resubmit as EPS with the year to date SMP figure.
Thank you.

Hi,
You can pay back the actual costs from a qualifying business journey without having to report it as a benefits.
Thank you.

Hi,
You would need to check the contractual agreement to see if you are still required to make the payments.
But you are correct that you cannot deduct a salary sacrfice from the SMP.
Thank you.

Hi,
You would deduct this for net.
Thank you.

Hi,
You should be able to submit the P11d online using the normal method, even for an employee thats left.
Thank you.

Hi,
You do not need to register to operate a salary sacrafice, the benefit would still be reported on a P11d and as side note the salary sacraficed amount would not decrease the benefit amount as it is still taxable.
The benefit to the employee would be the saving on employee NIC.
Thank you.