What are P11D and P11D (b) Forms for and when are they required?

At the end of each tax year, as an employer you must provide HMRC with details about any employee or director to whom you have provided:

• expenses payments
• benefits
• facilities

The deadline for submitting the 2022-23 forms P11D, P11D(b) and P9D is 6 July 2023. The forms can be submitted using commercial software or via HMRC’s PAYE online service. Employees must also be provided with a copy of the information relating to them on these forms by the same date. P11D forms are used to provide information to HMRC on all Benefits in Kind (BiKs), including those under the Optional Remuneration Arrangements (OpRAs) unless the employer is including such benefits through their payroll.

Key dates for your tax diary in June and July 2022.

Employers can pay employees a fixed rate per mile to cover the costs of using their own vehicles on company business.

There are many expenses and benefits in kind which will need to be reported, however there are some exemptions for expenses associated with working from home. 

Employers that provide any form of taxable benefit to clients will need to prepare and file P11D returns to HMRC. The deadline to file your returns is the 6 July 2021.

Important dates for your tax diary in June and July 2021.

July is a very busy time in the tax calendar, with critical filing dates.

July is a very busy time in the tax calendar, with critical filing dates.

Employee expenses and benefits – employer reporting requirements
If you’re an employer you  need to submit an end-of-year report to HM Revenue and Customs (HMRC), for each employee and director you’ve provided with non-business expenses or benefits in kind.  The report is made on a form P11d.
 

Employee expenses and benefits – employer reporting requirements
If you’re an employer you  need to submit an end-of-year report to HM Revenue and Customs (HMRC), for each employee and director you’ve provided with non-business expenses or benefits in kind.  The report is made on a form P11d.
 

Until 2015-16, it was possible to apply for a dispensation to exclude certain expenses and benefits provided to employees from the year end returns to HMRC: primarily the submission of forms P11D. These dispensations ceased to be effective from 6 April 2016. From this date many of the expenses covered by dispensations were exempted from the benefits legislation. The sorts of expenses covered include:

 

Until 2015-16, it was possible to apply for a dispensation to exclude certain expenses and benefits provided to employees from the year end returns to HMRC: primarily the submission of forms P11D. These dispensations ceased to be effective from 6 April 2016. From this date many of the expenses covered by dispensations were exempted from the benefits legislation. The sorts of expenses covered include: