I am the director of a limited company. I use my personal car mainly for business use and claim the mileage. During a recent business meeting, my car was damaged whilst parked in the car park. I have to pay about £550 to have it repaired. Is this something that can be paid for by the business, seeing as the car is mainly used for business purposes, or will I have to pay for it out of my own pocket?  

Arthur replies: 

It seems to me, after looking at HMRC’s guidance in the Employment Income Manual at  EIM31215, that if the business paid for this repair, this is a benefit to the employee, and the whole £550 should be reported to HMRC on form P11D.