Do I have to declare my Private Medical on my Self Assessment?

lordnadez

My employer gives me private medical to the sum of around £730, making my tax code S1184L instead of the usual S1257L (I am from Scotland)

Do I need to declare this on my self assessment? I asked HMRC this last year when I did my self assessment and they told me I don't, but I got concerned this time around and called again and somebody said I do need to declare it.

I am not supplied a P11D. I was told by HMRC that my employer submitted one in June of 2025.

When I declare it, my self assessment goes up by like £150! But I thought I was paying the tax on it all year since my personal allowance has been reduced?

Also, if I do need to pay it, what will happen since I didn't declare it last year?

cc123mm456

Your employer should have provided you with a copy of the P11D at the time that they sent it to HMRC.

Any taxable benefits on a P11D must be included in your self assessment.

It will be used to calculate your overall tax position for the year, but all the tax you have already paid through your tax code will be deducted in the final calculation (because you will have included the total tax paid from your P60).

If you omitted the taxable benefit on a P11D from the self assessment, that would in effect mean that you are adjusting the tax to exclude the tax paid via your tax code for that benefit, leading to a tax reduction that would be incorrect.

Please check one thing first. This might be a possible explanation for the conflicting advice from HMRC.

Some employers collect the tax for taxable benefits by payrolling the benefit. This means that they would include a line on your wage slip for the monthly amount of the benefit. It would be added to the taxable pay total for calculating tax, while not being included in the pay.

Taxable benefits that are payrolled like this are not reported on the P11D because they have already been taxed via payroll.

However if HMRC have stated that there is definitely a P11D with this benefit on, that can't be the situation.

So, if it is not taxed via your payslip, you will need to contact your employer, and ask for a copy of the P11D that they have sent to HMRC. Then you can use that to complete the self assessment.

hoc

If you are not being provided a P11D you are likely receiving this as a Benefit in Kind (BIK). Check your payslips. If it shows there similar to NI you are paying through PAYE.

Grumpy_chap

The value of the benefit still needs to be declared in the tax return for the tax calculation to be correct. Regardless of whether the benefit has been patrolled and tax already paid.

Dazed_and_C0nfused

https://forums.moneysavingexpert.com/discussion/comment/81974096#Comment_81974096

But it would be relevant to different boxes on the return depending on whether it was payrolled or not.

On-the-coast

in my case it’s done as a BIK through payroll.
all I need to do is enter my p60 figures in self assessment (or check they are correct in the pre-entry at the start of the SA form)
This covers car as well - no need for any other P than the P60 (for me)

cc123mm456

A quick clarification regarding this point in the OP:

I am not supplied a P11D. I was told by HMRC that my employer submitted one in June of 2025.

If there was indeed a P11D submitted by the employer in June 2025, that will be for tax year 2024/25. You should investigate this, because the self assessment for 2024/25 might need to be amended for the contents of the P11D.

A P11D for tax year 2025/26 (if applicable) would be submitted by the employer around June/July 2026. You would have to wait for this before submitting the self assessment for 2025/26. This only applies if the taxable benefit is not payrolled.

sheramber

Did the code S1184L apply to 25/26?

lordnadez

https://forums.moneysavingexpert.com/discussion/comment/81974750#Comment_81974750

Yes it did

hoc

https://forums.moneysavingexpert.com/discussion/comment/81974096#Comment_81974096

Wrong. Payrolled benefit is already in PAYE tax figure that's the entire point. It's a separate line only with P11D.

LITRG

Our guidance on the two ways that BIKs can be taxed may help you understand more about your position: https://www.litrg.org.uk/working/employment/taxable-employment-income/paying-tax-employment-benefits Depending on how much you earned, it is possible that the tax code adjustment didn't collect what it needed to throughout the year?