help with employment pages on tax return!

candykisses

trying to fill in 2010-11 tax return for a relative who marks exam papers.

the paperwork ive got is not labelled as p60's although tax is being deducted at 20%

here is an example:

total fees paid to you for examining work carried out:

ye 2011 gross fees 1263.80 tax deducted 252.76
so i've entered this on an employment page.

then another certificate, fees from examining bodies
gross 1700 tax 340
then theres a box saying expenses paid gross and not included in above 392.59
what i can't get my head round is this,
if I enter the 392.59 in the box marked "expenses received" on the employment page, then she will get taxed on this amount.

is this amount likely to be for expenses she already paid out of her own pocket, if so then presumably would I enter the same amount as an expense on the employment page of tax return? (to contra it out)
would they pay expenses to her if she hadnt actually paid that amount out of her own pocket?

she gets job expenses on her coding notice, £1380 (increasing the personal allowance) - so I have also entered the actual expenses she paid out for postage, stationery, etc on the tax return because otherwise she will only get the 6475 allowance on the tax calculation.

I cant ask her as she is away til end of next month, so just wanted advice in meantime please.