P11D Leavers

We have someone who left in 2021 but as part of their settlement their medical continued for 2022, would we still complete a P11D for this individual even though they finished employment the year before

Hi,

Where an employee has received a taxable benefit during a tax year, then leaves during that year, and the benefit is withdrawn, a P11D should be submitted, apportioning the benefit cash equivalent to the actual time it was provided.

Where an an employee has received a taxable benefit during a tax year, then leaves, but continues to recieve the benefit after they have left, a P11D should still be submitted as above, however, you should also write to the address below, advising that you are still providing the benefit. You should include the former employees details, the benefit being provided and for how long after the employee has left that they will continue to provide the benefit.

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

Thank you.