Medical Benefit - Several different employers over tax year

C2009

Please help?
If you have several different employers over a tax year, and had medical benefit at each of them, are you assessed on the full amount of medical benefit from each added together? 

Example situation: 

2024/25 
Oct 24 - Apr 25  -  Employed at 'company A'. Was entitled to med ben from Jan 25, so for 3 months. It took me a long time to get P11D from them, and it shows med £500. They're not replying to my query about it. Tax office says med ben of £500 should be assessed, not the apportioned amount for the three months I was entitled to the benefit. 

2025/26
Apr 25 - Jun 25  -  Employed at 'company A'. Made redundant. They have change of management and admin staff, not replied to my query about P11D etc. 
Tax office coded med ben £500 again, even though I was was only entitled for another three months during this tax year before I was made redundant. 

Jun 25 - Oct 25  -  Unemployed

Oct 25 - onwards  -  Employed at 'company B'. I have medical benefit at company B, annual cost £800. I will have access to it for just 6 months this tax year. 
Tax office have coded and will assess with med ben £1300 (£500 + £800) because they say med ben is not apportioned. 

...  But what if I had 5 different employers during a tax year... Each one provides medical benefit for the period I am employed by them, the annual cost to them £800.
Should I have med ben £4000 coded and used in tax assessment? (because £800 x 5 employer's is £4000). It doesn't seem correct to me?
If not, please can someone direct me to the guidance or tell me the phrase to use when contacting HMRC so I'm not taxed on this whole amount for more than one employer.

Thank you. I hope my question makes sense, I'm new to med ben and now higher rate tax. 

Dazed_and_C0nfused

Why wouldn't you be taxed on £4,000 if that is the benefit the employers have reported?

sheramber

HMRC use the figure provided by your employer.

Does your contract say anything about what happens to the amount of benefit if you leave  or start part way through the year?

If not, you will have to take the matter up with your  ex employer  and your current employer. to get the P11D figures amended if applicable. 

MDMD

It’s irrelevant whether or not you have access to the medical after you leave.. You are taxed on the amount of medical benefit they have paid less any contribution you make towards it. If they pay an annual premium and you leave part way through the year, the policy may end up being cancelled.

But like any insurance policy sometimes you can’t get a refund for unused time if it’s cancelled early. if they cannot get a refund of part of the contribution then you have to pay tax on the whole year amount.

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21762

C2009

Dazed_and_C0nfused said:

Why wouldn't you be taxed on £4,000 if that is the benefit the employers have reported?

I was thinking that couldn't be correct because it's much more than the benefit actually received by the individual, and it's a lot compared to their salary. But thanks to the replies to my question I know now that is correct. 

C2009

Thank you all, I appreciate the replies and help.