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Julia is employed by Cress plc at a salary of £20, 000 each tax year. For the tax year 2018/19 Cress plc paid Julia’s corporate gym membership at a cost of £1, 200. Julia receives no other benefits from Cress plc. Cress plc does not payroll any of the benefits provided to employees. Which form, if any, does Cress plc use to report this benefit to HM Revenue & Customs(HMRC)and by what date must it be submitted to HMRC?