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Painful P11D

04 October 2011
Issue: 4324 / Categories: Forum & Feedback
A private medical insurance premium of £2,600 for the period 1 March 2011 to 31 March 2012 was included in full on the 2010/11 form P11D

My query relates to the preparation of forms P11D the returns of expenses payments and benefits in kind.

My client is a company which paid £2 600 as a private medical insurance premium for a director on 1 March 2011. The period of cover under this policy is from 1 March 2011 to 31 March 2012 so the cover effectively costs £200 per month.

Our client completed form P11D for 2010/11 and included the full amount of £2 600 on the form because that was what was paid in that year and he is now shocked at his 40% tax liability on that figure.

Was the form P11D correctly completed or should it only have shown say £200 in respect of the period 1 March 2011 to 5 April 2011 with the balance of £2 400...

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