I have started doing the P11ds for a new client and see there is health ins for the employees (5x employees) that started in January 2013.
NoP11ds were done for YE 5th April 2013 except one for the director who did not get health but had a car.
Strictly incorrect, but might a pragmatic approach be to include the Jan-Mar-13 health (about £100 per employee) on the 2013/14 P11d - all employees are basic rate, and as far as we know not claiming other benefits (tax credits etc) where the benefit might need to be reported.
Or do we now belatedly do 2012/13 P11ds and clients suffer penalties.
Thankyou