P11d medical insurance method of calculation

Query on method of calculation for medical insurance benefit. Employer pays insurance premium in September should the actual premium paid in September be put on the P11’d or should calculation be done on an accruals basis taking last years pro rata figure from 6 Apr to Sep and adding the this years premium from Sep to 5 Apr (so that you are using the figure for the tax year)?

Hi,

You would calculate the value which is accrued in each tax year and report it on that years P11d.

Thank you.