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Can tax & NI paid on a declared BIK be recovered

BIK declared for 2018/19 was reimbursed, in part, upon death in 2019/20. How is this dealt with?

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A client paid a private health subscription in advance for his (director) wife for the year (commencing in December 2018) and this was declared as a BIK in the 2018/19 ITR and Class 1A NIC paid. The wife died during 2019/20 and a partial refund was made to the company in October 2019. How are the personal tax and company's Class1A NIC affected and dealt with in such circumstances? 

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By vinylnobbynobbs
26th Feb 2020 14:24

Revised P11D for 2018/19 followed by a tax return repair. Claim overpaid class 1A Ni and income tax.

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By M G Weemys
01st Mar 2020 15:15

Thanks for the response. Didn't realise it would be so straightforward (for once)!

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