The costs of providing most forms of medical and dental treatment or insurance that the employer has contracted for should be entered in this section. The exceptions include: -
Medical insurance payments are quite often payrolled by employers in an attempt to minimise the number of P11Ds they have to fill in. However in recent years HMRC negated any advantages payrolling may have had by insisting that P11Ds continue to be completed in these circumstances. Their instructions are for the amount of the premium paid by the employer to be entered followed by a reduction for the amount made good through the payroll by the employee thus leaving a nil value on the P11D.