I have an employee who has subscribed to family PMI. As an employer I pay a portion of the premium and the employee pays the rest via PAYE (net). On the P11D, there is some confusion on what to report in the fields "Cost to you or amount foregone" and "Amount made good or from which tax deducted".
Please can someone point me to any guidance or advise in what should be reported?
Annual Premium: 2250
Employer Pays: 900
Employee Pays: 1350