It's been a long time since I've had to prepare P11D's for anything other than company cars, so my brain is a bit fried, I wonder if anyone can help?
The company provides Perkbox for the staff. The annual cost to the company is £94.60 per staff member so needs to be included on the P11D. My query is - I have members of staff who only joined the scheme part way through the year so their "cost" is less than £50. Can I use the trivial benefits exemption for this or do I still need to include on the P11D?
I also have the same issue with private healthcare. The annual cost is over the £50 limit, but some members only started part way through the year, so the cost is less than £50. Can I use trivial benefits in this instance too?
Grateful for your thoughts.