P11D Train & Hotel subsistance

chapelhouse123

Re - My Husband. He received a P11D notice to pay tax bill last week of almost £6k tax year 2018/2019 - it may be completely naive of us but it has come completely out of the blue. My question is, should my husband have had something down in writing from the company explaining that when he took this position which meant train travel and some hotel overnight stays that he would be liable for a tax bill. Or is this something you should just know. 
This was his first employed position he was self employed for 26 years prior. 
Thank you 

Jeremy535897

If the employer has been operating PAYE correctly, there is nothing he can do. It is something he should just know. If not, see:
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/366615/employer-errors-deduction-paye.pdf

I am not clear what train travel and overnight accommodation would be taxable, though, unless it is just commuting costs. If this is reporting business travel that is reimbursed by the employer, he should have a deduction for business expenses.

yorkiechick

Also check his tax code for the current tax year, if he is still receiving these benefits then there needs to be a restriction in his code to account for it. Otherwise, he will be looking at a tax bill each year.
It's possible he already has another tax bill coming for the 19/20 tax year.

TheCyclingProgrammer

Since dispensations were abolished some years ago, any expense payments an employer makes to an employee for *genuine business journeys* (including travel to/from a temporary workplace) - which includes travel costs, subsistence and accommodation - are covered by exemptions, which means they aren't taxable and don't need to be declared on a P11D.

The fact that they have been reported on the P11D by the employer here suggests that the payments were ordinary commuting costs which are both reportable and taxable payments.

If you feel that some of these expense payments were for genuine business travel (the rules on business travel aren't always simple) then you should be able to make a separate expense claim which should reduce the tax bill.