use Encode;

$logger->debug("Subject is UTF8:", utf8::is_utf8($p{subject}) );
$logger->debug("Body    is UTF8:", utf8::is_utf8($p{body}));

$p{subject} = decode_utf8($p{subject});
$p{body]  = decode_utf8($p{body});

my %mail_p = (
              From    => $p{from},
              To      =>  $p{to},
              Subject => $p{subject},
              Data    => $p{body},
          );
my $mime = MIME::Lite->new(%mail_p);
$mime->attr('content-type.charset' => 'UTF8';);
$mime->send;