Expenses and benefits: income tax paid on directors' behalf
What to report and pay
If the income tax you pay on a director鈥檚 behalf isn鈥檛 exempt, you鈥檒l need to:
- report on form P11D
- add the value of the benefit to the director鈥檚 earnings when deducting and paying Class 1 National Insurance (but not PAYE tax) through your payroll