I'm new to the forum so hello, and thanks in advance for your help!
I recently received a P11d from my former employer, for a tax year starting ~2 months after I left the company, in relation to a healthcare benefit I had while working there. I thought this was a bit odd, so looked into it, and stumbled upon the Income Tax (Earnings and Pensions) Act 2003. Reading this, section 201 (which I understand would apply to such a benefit), specifically clause (4) thereof, states that "For the purposes of this Chapter it does not matter whether the employment is held at the time when the benefit is provided so long as it is held at some point in the tax year in which the benefit is provided." Clearly this requirement of employment at some point in the respective tax year was not met, so I went back to my old employer. It turns out the benefit wasn't cancelled when I left, and they made payments on my behalf extending into the following tax year in error. However, their finance team claim to have spoken with HMRC and been told by the "HMRC benefits technical expert" that since the payment was made on my behalf and I apparently still had access to the benefit, that the liability stands.
Does anyone have any experience of this, or know what I'm missing? Is my understanding of which part of the act applies in this case incorrect, or has my former employer been mislead by the HMRC "experts"?
(Further background, I tried to check with HMRC, but the chap on the phone didn't know the rules in enough detail to answer and at one point he went to check with a supervisor who told him that once the P11d is received, they can't amend it [any amendment has to come from the employer who submitted it] and that I have to sort it out with the employer)
Any input much appriciated!