Director did not claim expenses in 2008

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Hi, I have one more problem. Director has not claimed expenses and mileage for the last year.If it is going through the payroll what can I do now? P35 is filed long time ago_Or it does not have to go through payroll?
Thanks
 
So form 12, even if director will actuall y pay back to himself only in 2009?
 
If this relates to expenses claimable via IT51 / IT54 that were due to the director but not paid by the company then it should be accrued in the company's accounts as a creditor at year end. That may then be paid to the director after the year end tax free ( as long as they meet the Revenue requirements ) They do not go through payroll.

Any taxable expenses payable would be handled through payroll in the period when paid to the director.

Any expenses "wholly exclusively and necessarily" incurred which are not being reimbursed by the company may be claimed on the directors F12 / F11.
 
As a general rule, reimbursable out-of-packet expenses or non-taxable per-diem allowances and mileage have no-effect on P35 / P60 and do not go through the payroll system. (although PPARS, one of the multi-million € serial fiascos that is the HSE, offered this facility as a benefit).
 
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