Expenses and benefits: sporting or recreational facilities
What to report and pay
If the facilities you provide aren’t exempt, you’ll need to:
- report the cost on form P11D for each employee using the facilities
- pay Class 1A National Insurance on the value of the benefit - this is normally the cost to you of providing the facilities, but contact HMRC if there isn’t a simple way of working this out
Salary sacrifice arrangements
If the value of the benefit is less than the amount of salary given up, report the salary amount instead.
These rules don’t apply to arrangements made before 6 April 2017 - check when the rules will change.