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Class 1 NIC on P11D benefits (not Class 1A)

'Include on payroll record'

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Situation: Limited company employer pays private medical insurance premiums for a policy in the employee's name, direct from company bank account.  Employee is also a director.

Reading the employer handbook, because this is a payment direct to the provider and the contract to supply the services is between the employee and the provider, the payments must be included on the P11D at Section B.  No Class 1A NICs are due. 

However, Class 1 NICs are due and we should 'include on payroll record for NICs'.  These payments were made in the previous tax year and not included in the payroll record at the time (as it was thought these would be reported on the P11D for Class 1A purposes).

What is the process for reporting these now?  I spoke to HMRC and I was told just to include it on the P11D and do nothing else.  However, that seems wrong as I don't see how the Class 1 NICs will be collected.  Do I need to submit an EYU using payroll software?

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