Whatever, i’ll not try to be helpful to the OP in future then
No need to flounce. I’ve experienced compiling PSA submissions and notifying and getting amendments made to them. They are the arse-end of PAYE and NI and are totally ad hoc arrangements to allow companies to avoid excessive bureaucracy by not putting every benefit through a P11D. Trivial benefits such as these would not even make it into scope for a PSA let alone be required to be put through payroll and thus P11D.
The original fusspot might have good intentions, but it is nitpicking and ‘a bit of knowledge’ like this that can cause naive people to fret and tie themselves up in all sorts of bureaucratic knots for no reason. Stuff like this can be very disruptive in an environment if no one applies some common sense.
I’ve seen £100m turnover company accountants self-report VAT issues, then enter into hours and hours of work to pay £10 more VAT per quarter rather than just discuss the issue with the tax office and agree something sensible.
In any case, it is probably up to your employer to declare any ‘benefit’ you may be receiving and pay the PAYE and NI on it on your behalf, via a PSA. But as it is trivial anyway, it wouldn’t even make it onto a PSA. How would you value it in any case?