When you move from year to year, the P11D Organiser will ask which benefit sections you want to 'merge over' to the new year - this would normally be cars, vans and loans, but may also cover relocation and such things as medical. The following sections can be merged, and when requested, the routines perform the following actions:
| Section | Icon | Action |
|---|---|---|
| Section D Living Accommodation |  | Benefit description is created for an employee and a zero (£0) value added to allow a manual update. |
Section E Mileage |  | Benefit description is created for an employee and a zero (£0) value added to allow a manual update. |
Section F Cars & Car Fuel |  | Any employee with a vehicle allocated on the 5th of April will be allocated the same vehicle from the 6th of April in the new tax year. The price of accessories, any capital contributions, and private fuel are merged, however payments made for private use are not brought forward. |
Section G Vans |  | Any employee with a vehicle allocated on the 5th of April will be allocated the same vehicle from the 6th of April in the new tax year. |
Section H Loans |  | Any employee with a loan allocated on the 5th of April will be allocated a loan with the closing balance of the previous year added as the opening balance from the 6th of April in the new tax year. |
Section I Medical |  | There are a number of ways a Section I benefit is treated during the merge process - these only apply to benefits that are allocated on the 5th of April in a given tax year:
|
Section J Relocation |  | Benefit description is created for an employee and a zero (£0) value added to allow a manual update. |
Section K Services Supplied |  | There are a number of ways a Section K benefit is treated during the merge process - these only apply to benefits that are allocated on the 5th of April in a given tax year:
|
Section L Assets Placed |  | Benefit description is created for an employee and the market value from the previous year is allocated to the benefit 'all year'. |
Please note:
You DO NOT have to merge benefits for the Benefit Description to be available in the new year, descriptions are available by default.
Medical Benefits
In a majority of cases, employee's medical benefits increase year on year, so bringing through a fixed value from the previous year can be unwise, as all the premiums would need to be updated. However, if employees have a set 'band' (such as "Family Cover"), you could merge these through and simply adjust the default value for that benefit description, which will apply the value to all employees with that band.
In general, the recommendation would be that if you have an annual premium that runs over the tax year end (eg 01/09/22 > 31/08/23) it makes sense to merge through the benefit and allow the system to perform the prorating. However, if you have a benefit that remains 'constant' year on year, you could merge through, but remembering that part-years may not merge in the way you expect.
Most people with 'actual' figures (the healthcare company provides a full tax year figure) simply import the whole spreadsheet each year and would not merge medical.
Merging Benefits after the Year End process
If you made the decision not to merge benefits during the Open New Tax Year process, you can optionally perform this task at a later stage (either by employee, by lookup, or by whole company). However, it should be noted that if you have input (or imported) data into any employee records in the new tax year, that will prevent the merge succeeding for those particular employees for the relevant sections.