The Fringe Benefits Tax (FBT) year runs from 01 April to 31 March. If you have paid any benefits to an employee during the year, including working directors, you may need to include these on an FBT return.
These may include (but are not limited to)
- Accomodation
- Motor Vehicles including parking
- Christmas party or other forms of employee entertainment
You can see a list of fringe benefits here.
If you think this may relate to your business please get in touch with your tax agent as soon as possible.