P11D and P11D(b) Filing and Payment Deadlines

Don’t forget that you need to tell HMRC about any Class 1A National Insurance contributions (NICs) that you owe for the tax year ending 5 April 2017 by 6 July 2017 at the latest. You also need to send us any P11D forms due by 6 July.

Please remember it’s important that you complete your forms P11D correctly the first time. If you make a mistake, it’s time-consuming to correct it and your employees will pay the wrong tax in the meantime.

There are a number of live and pre-recorded webinars being run throughout June covering expenses and benefits, and filing forms P11D and P11D(b). Full guidance is also available.

Here are some common questions, and mistakes to avoid.

What do I need to file?

If you paid any benefits and/or non-exempt expenses, you need to file a P11D(b). Include the total benefits liable to Class 1A NICs, even if you taxed some or all of them through your employees’ pay.

You need to send a P11D for each employee in receipt of benefits and/or non-exempt expenses, unless you registered with HMRC online before 6 April 2016 to tax them through the payroll. If you didn’t register online but then went on to tax some or all benefits through your payroll, you still have to send a P11D form, but mark clearly on each one, which benefits have been taxed through the payroll already.

If you haven’t already registered online to payroll your company benefits, you may wish to do so now ahead of the 2018-2019 tax year. It’ll mean you no longer need to send P11Ds, as long as you can payroll all your benefits. Please note that if you are taxing benefits through the payroll and haven’t registered online to do so, you need HMRC’s agreement each year to continue using this method. HMRC normally only agree that you can do this in exceptional circumstances.

I didn’t pay any expenses or benefits. Do I need to tell you if I don’t need to file a P11D/P11D(b)?

You only need to tell HMRC that you don’t need to make a return if HMRC sent you a paper P11D(b), an electronic notice to file a P11D(b) or a reminder letter. You can tell HMRC here.

How can I be sure I’ve filled everything in correctly?

There are free, online toolkits which you can use to help avoid mistakes. Some common ones to watch out for are;

  • Please don’t put ‘6 April 2016’ in the start date and/or ‘5 April 2017’ in the end date for your company cars, unless they are genuinely the dates your employee received or returned a company car. If your employee already had the car before the start of the tax year, leave the ‘from’ box blank. If they kept the car into the new tax year, leave the ‘to’ box blank
  • Remember to sign the form P11D(b) if you’re sending a paper one
  • Only send one P11D(b) for each scheme, showing the total amount due, don’t send a separate one for employees and directors for example. We treat each separate P11D(b) as an amendment to any we’ve previously received
  • Check to see if you need to use the ‘adjustments’ at Section 4 before you complete box C. If you do need to make an adjustment, you need to leave box C blank
  • If you’ve given someone a beneficial loan, double-check that you’ve completed all parts of Section H.
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