P11D

We introduced medicash as a company benefit last year in August. The cost is £56.16 per year per person, but since it was introduced in August the cost in the available period of the 8 months from August-April was £38.40. (We are paying £4.68 per person per month) Is it correct that as far as 23/24, it would be deemed a trivial benefit, and then needs to be taxed via P11Ds in this year (since it will be available for the whole year)?

Hi
If this is a medical benefit it should be reported as such.