If you gave any benefits in kind to your employees for the year ended 5 April 2019, then these need to be reported on form P11D which needs to be submitted to the Revenue by 6 July 2019. Benefits in kind are things like the use of a company car or private medical insurance.
If you paid any of your employee’s employment-related expenses, then these need to be reported on the same form P11D. These are things like professional subscriptions to approved bodies.
Benefits in kind go in the brown boxes on the form P11D. Employment-related expenses go in the blue boxes. Benefits in kind will mean that the employee will need to pay tax on them, usually in the following year, and the employer will need to pay extra Class 1A National Insurance Contributions. No extra tax or NI is payable on employment-related expenses, but this is a confusing system and it is not always obvious what something is.
David Porthouse knows just enough about P11D to be able to highlight text in brown or blue where relevant. The whole P11D system is just a bureaucratic pain in the neck, but without it there would be all sorts of fiddles going on.
If an employer gives any shares to employees by reason of their employment, then this also needs to be reported.