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Posted Tue, 27 Sep 2022 12:21:29 GMT by Sarah Thomas
What is the correct process to report a reduced benefit cost for a payroll benefit for a prior tax year? We have just received a refund for PMI (Healthcare) for the 2020/2021 Tax Year, this is a payroll benefit so employees have had a higher cost reported than they should have.
Posted Thu, 29 Sep 2022 08:50:24 GMT by HMRC Admin 19

If you have reported this through the payroll you would need to treat this the same as normal pay, that is, you would complete a Full Payment Submission (FPS) amendment to correct the amount paid.

Thank you.
Posted Tue, 04 Oct 2022 13:02:12 GMT by Sarah Thomas
Thank you. This is in relation to a prior Tax year though so what about employees not on our payroll anymore?
Posted Wed, 05 Oct 2022 16:27:59 GMT by HMRC Admin 10
As you have reported this via the payroll ,you will go back into the old tax year and update the benefit figure and send a new month 12 FPS for the old year,with the updated year to date figures.

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