hturner

Hi, We had an employee leave during the 23/24 tax year on XXXX, during this tax year the company paid for PMI for the employee. As such in April 24 this was included in the ex-employee's P11D, however, the PMI was not stopped on the ex-employee's leave as it was suppose to and they have been included on the company's PMI until now. As such also impacting the 24/25 tax year. Given the employee did not request to stay on the PMI and was unaware they had not been removed, does this constitute a benefit in kind after their leave date for the remainder of the 23/24 tax (i.e. should the annual premium be pro-rata'd for only their time at the company)? And for the 24/25 tax year, given they have not been an employee at any point based on EIM20040 I assume no benefit in kind arises in this tax year and we do not need to complete a P11D for them? If you could please clarify the position here, that would be great. Many thanks