Company pays trust expenses

[kirstie.williamson@a]

An individual is a director and shareholder of a private limited company.
The individual is also the trustee of a family trust.
Historically the accountancy fees for the trust have always been invoiced to the company ( at the individual's request).
1. Should these be included on the individual's P11D ?
2. What are the implications - if any - for the trust ?

thanks to any of my fellow advisors who can offer any assistance on this point.