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Posted Wed, 03 May 2023 10:22:58 GMT by Lynn Ko
Good Afternoon Much appreciated your advice and apologies if this has been on the forum before. Is it a requirement for the employer to include the leavers who left the employment prior to the tax year 2022-23 with agreement to extend their private medical covers until July 2023? There hasn't been any tax deduction for this extended cover on their last pay due to numbers of reasons. Is it correct not to include on 2022-23 P11d submission since they're no longer employed during 2022-23? Or Since this is not a mistake and left opened for medical cover on purpose, we should include them in 2022-23 P11d submission and paid Class 1A as we would normally do for any leavers in during the tax year? Thank you Kind Regards
Posted Fri, 05 May 2023 11:19:53 GMT by HMRC Admin 10
Where an employee has received a taxable benefit during a tax year, then leaves during that year, and the benfit is withdrawn:  a P11D should be submitted, apportioning the benefit cash equivalent to the actual time it ws provided.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, the employer should also write to the address below, advising that they are still providing the benefit. They 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
United Kingdom.
Posted Fri, 05 May 2023 11:28:48 GMT by Lynn Ko
Perfect! Thank you

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