P11d Benefit amount

Hi, If a benefit is not currently payrolled, would you report the full amount of the benefit at year-end on the P11D, i.e. for a computer salary sacrifice scheme, or report the value of the benefit amount made up until year-end - for example this could only be two month's benefit rather than the 12-month period benefit. Many thanks

Only the benefit incurred in the tax year should be reported. In your case two months.

Pear to pear .

Thank you, I hadn't been able to find a definitive answer to this or is this down to interpretation of the HMRC guidance?!

Hi
The benefit charge is cost to you as the employer within the tax year.

Thanks HMRC Admin 10 - if this is the case would the Employer put the full amount at the end of the tax year on the P11d(b) and the same on the P11d for the Employee, or only the 2-months benefit in the example above on the employee's P11d? Thank you

Hi ,
 

The amount reported on the P11D is the actual cost to the employer for providing this benefit during the tax year. If there was a charge per month and you only paid 2 months, then it is total charge for the 2 months that you would report. If you had to pay the full 12 months, then it is the 12 months that you would report on the P11D. You would report the same charge on the P11D(b). If you have any further queries regarding this, please call HMRC Employer Helpline on 0300 200 3200 . Thank you .