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P11D and Gym membership paid thru expenses

P11D and Gym membership paid thru expenses

I have taken over the accounts for a company where (as part of the employment package), employees can be paid through expenses up to £50 per month for their gym membership.  The employees contract with the gym, and the employer then refunds them through their expense claims. 

I was about to fill in my P11D's and include these amounts in section N (expenses payemtns made to the employee, but have noticed that there is no Class 1A payment made on these amounts. 

Is this the correct section to be putting these costs in? (When I have worked at previous companies, the gym membership has gone in at section M, however company has contracted with gym)

What concerns me is that I should be paying class 1A's but am not due to the section of the P11D I am filling in. 

Please could someone enlightem me as to the correct procedure and NI compliance I should be using. 



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21st Jun 2011 12:26

That's not expenses...

... that's extra pay.  It should always have gone through payroll.

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21st Jun 2011 14:15


Through the payroll and subject to PAYE tax and Class 1 NIC, both employee's and employer's.

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