Parking fees - see car park charges

Parties, social functions - see social functions

Pay, holiday - see holidays

Payment in kind

Payments for loss of earnings - see lost time payments

Payments: honoraria and similar - see honoraria

Payments: lost time - see lost time payments

Payments of expenses - see expenses payments

Payments, recruitment and retention, inducement - see inducement payments

Payments to miners in place of free coal - see miners' coal

Payments: training - see training payments

Payments: travelling time - see travelling time payments

Permanent workplace - see travel

Personal bills

Personal expenses - see expenses payments

Personal incidental expenses - see incidental overnight expenses

Phones - see telephones

Pooled cars or vans

Private expenses - see expenses payments

Private motoring, car fuel for - see car fuel for private motoring

Prize money paid in cash to employees for competitions run by employer

Professional fees and subscriptions - see subscriptions

Professional practice, directors acting on behalf of, travelling expenses - see travel

Protective clothing - see clothing, including protective clothing or uniforms

Public transport

Public transport, disruption due to strikes - see travel