At the end of the tax year, when you're ready to submit your benefits information to HMRC, you need to consider any employees who left during the tax year but received benefits. Those benefits need to be reported to HMRC by 6 July.

For leavers who received non-payrolled benefits, you need to issue them a P11D. And for leavers who received non-payrolled or payrolled benefits, you need to include those benefits on your form P11D(b) and the submission to HMRC.

Note: HMRC issues penalties if benefit values are not reported for leavers.

So that leavers' benefits are reported correctly on your forms and submission to HMRC, you must add leavers who left before you joined PayFit or reactive leavers who were previously on PayFit.

Note: You must reactivate leavers who received benefits during the tax year, even if you added their benefit information while they were still active.

Reactivate leavers who were previously on PayFit

From the left, choose Report benefits in kind, then the By May payroll tab.
Under the Action column, click Re-activate leavers' profiles.
Click the Reactivate leavers button.
Tick the checkbox to confirm that you understand all leavers will be re-activated.
Click Reactivate leavers profile.
Once the Update data button appears in the bottom-left, refresh your browser.

Add employees who left before you moved to PayFit

Note: This section is only available if you onboarded with PayFit part-way through the tax year.

From the left, choose Report benefits in kind, then the By May payroll tab.
Under the Action column, click Re-activate leavers' profiles.
Under the Import pre-PayFit leavers section, click Import pre-PayFit leavers.
Click Download a template.
Complete the template you downloaded then save the document.
Drag and drop the same file into PayFit.
Click Import data.

What happens next?

Once your leavers have been added or re-activated, their status is ‘P11D only’ which means they won't be included in RTI submissions or bank files.

You can now enter benefits information for your current employees and leavers, then review and confirm your benefits are ready to be submitted, under the Report benefits in kind option on the left.