Disallowable Expenses

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT student discussion
I'm trying to remember if parking fines are allowable expenses for Directors? What about late payment of congestion charge?<BR><BR>I seem to remember the rules are different for employees and directors.

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  • System
    System Posts: 100,534 🤖 Admin 🤖
    Disallowable Expenses

    I seem to remember that parking fines are allowable for staff but not for directors. I would imagine that you treat the congestion charge in the same way as any other fine i.e. not as a parking fine but I don't have any hard evidence for that, just gut feeling.<BR><BR>Annette
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Disallowable Expenses

    I agree with Blue Wednesday - you cant help what your staff do, but you can as directors. I have always treated congestion fines the same in real life. The £5 that it costs is fine - just like the Dartford crossing or Severn bridge or whatever - but the fine for not paying is a no no in my books.<BR><BR>Claudia<BR>
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Disallowable Expenses

    I think such a charge or fine would be allowable but chargeable in the employees hands as a BIK, see Tolleys IT 75.10

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