All other non-allowable expenses are still reportable on a P11D and/or subject to PAYE (and possibly NIC). Employees are able to claim tax relief in respect of unreimbursed business expenses. The exemption does not apply to expenses or benefits provided under a relevant salary sacrifice arrange...
In order for expenses to be treated as anallowablededuction for tax, two conditions must be met: the employee is obliged to incur and pay it as holder of the employment and the amount is incurred wholly, exclusively and necessarily in the performance of the duties of the employment. ...