Negative P11d Value

[SAY101]

I have an ex-employee who left in March 2016 and the P11d benefit value of his Health Insurance was correct at that point in time. P11d was submitted for that year.

Subsequently, we received a refund of his premium. This has caused the 2016/17 benefit value to be negative.

How do I deal with this? Do I submit a negative return or a correction of his prior return? or ignore it?

Many thanks for any advice you could give.

[SteLacca]

Amend the previous P11D, don't submit a negative P11D.

[SAY101]

Thanks for your response SteLacca.

Appreciate your help.