Expenses and benefit record bust be kept so that to be able to submit yearly forms of P11D, P9D and P11D (b) accurately. But at the same time is it practically implemented and all the related benefits and expenses are correctly reported? While running payroll on PAYE basis, one also should keep an eye on these expenses and benefits. Date and detail of every benefit and expenses payment documentary evidence and all other related information must be recorded and kept intact for future use.