Expense or benefit

For my peace of mind can readers confirm what needs to be entered on forms P11D regarding expenses paid or reimbursed to employees?

I have had arguments before with colleagues regarding whether let’s say the cost of a train ticket purchased by the employer to enable an employee to travel to a business event should be shown on the form P11D. After all the money has not gone through the employee’s hands.

Conversely what about money reimbursed to an employee (or even a director) who has purchased goods or services on behalf of the employer?

Do these amounts need to be entered on forms P11D? Some of the directors of my ‘one-man companies’ tend to pay all the business expenses through their personal credit cards (presumably to avoid business bank account charges) and then reimburse themselves with say a monthly cheque from the business.