We pay healthcare premiums annually and so around 1/2 relates to the current tax year in which it is paid and 1/2 relates to the following tax year. Historically BIK have been reported based on the payment and payment date regardless of the period BIK relates to. However we have an employee who is leaving the healthcare will be cancelled. If I report the full amount paid for their premium 6 months ago this will be incorrect as some will be refunded in this following tax year. Should we prorate the healthcare payments based on the period they relate to instead? This seems the most accurate way to report but I have guidance saying it should be reported based on the payment date so a little confused and want to get it right!