where on the P11D would gym membership payments be included
yes I know its late, the client has only just stumped up the details!
Is it a P11D issue, is it on an individual basis, is the value known per person.
yes, yes, yes
On the facts given you can include it wherever you like.
The contract is between the gym and whom ?
You should try your hand at dentistry.
payroll and forget p11d for 19-20
I would go for:
N - Expenses Payments made on behalf of the employee - Description of other expenses.