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Posted Thu, 16 Mar 2023 15:39:11 GMT by Pam Roberts
If an employee is on maternity leave and benefits are payrolled, how is the tax taken if there are no earnings to take it from during unpaid leave
Posted Tue, 21 Mar 2023 08:42:09 GMT by HMRC Admin 19

You still report it on an FPS as nil paid and then the benefit amount in the benefit in kind field. Or you could simply put the unpayrolled amount on a P11d.

Thank you.

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