Expenses and benefits: sporting or recreational facilities
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What to report and pay
If the facilities you provide are not 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 is not 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.