I paid for personal flights on my company credit card. My understanding is that this is a pecuniary liability as it is something of direct monetary value. If the company card had not been used, it would have been paid from my salary after tax. How do I record this? For example, do I add this as a bonus, so it is taxed (PAYE and National Insurance contributions), and then deduct it, having been previously paid? 

Arthur replies: 

If you look at HMRC’s Employment Income Manual at EIM00580, you can see that what you have written is correct; this is the pecuniary liability principle. As for how to record it, look at EIM00590; the employer cannot operate PAYE when making a payment to a third party. Instead, the item must be shown on the form P11D.