I have a client who offers BUPA to his Area Manager.
Currently this is reported on the P11d and his tax code is amended in arrears - ie the tax year AFTER he has received the benefit.
If we sign up for Payrolling the Benefit in April 17, they will adjust his tax code immediatley.
But I still need to complete a P11d for the 16-17 period he received BUPA.
So am I right in thinking that during 2017-2018 this will mean he pays tax on TWO years Benefits - the 17-18 AND the 16-17?