Benefits for ex-employees

Hi, We had an employee leave during the 23/24 tax year on XXXX, during this tax year the company paid for PMI for the employee. As such in April 24 this was included in the ex-employee's P11D, however, the PMI was not stopped on the ex-employee's leave as it was suppose to and they have been included on the company's PMI until now. As such also impacting the 24/25 tax year. Given the employee did not request to stay on the PMI and was unaware they had not been removed, does this constitute a benefit in kind after their leave date for the remainder of the 23/24 tax (i.e. should the annual premium be pro-rata'd for only their time at the company)? And for the 24/25 tax year, given they have not been an employee at any point based on EIM20040 I assume no benefit in kind arises in this tax year and we do not need to complete a P11D for them? If you could please clarify the position here, that would be great. Many thanks

Hi ,
 

I would suggest you look into this from a legal standpoint as if the benefit was provided in connection to the termination then it would be taxable. If it isnt connected and the employer and employee can prove they didnt know then it may not be a taxable benefit under the EIM you referred to. Thank you .