From 6 April 2023, reporting employee benefits and expenses must be done online. What forms need to be completed? What is form P11D? What is form P11D(b)? 

This is a freeview 'At a glance' guide to forms P11D and P11D(b). 

Employers have an annual obligation to complete forms P11D in respect of each employee in receipt of taxable employment benefits or expenses. 

P11D and P11D(b) forms are used by employers to report benefits in kind to HMRC. Examples of expenses and benefits that employers need to report include:

• company cars
• health insurance
• travel and entertainment expenses
• childcare

Forms P11D must be accompanied by form P11D(b), which shows the Class 1A NIC due, and both must be filed with HMRC by 6 July.

• Employer Class 1A NIC on taxable benefits is payable by 19 July or 22 July if paid electronically.
• A P11D must be accompanied by an employer’s declaration to confirm the forms have been completed and filed correctly and the Class 1A NICs has been paid.
• Penalties apply for late filing or incorrect submissions.

From 6 April 2023, covering tax year 2022-23, HMRC has mandated electronic filing for forms P11D and P11D(b). Filing must be completed via the PAYE online services for Employers or Agents or through recognised third party software.

• A temporary concession is in place for the tax year 2023-24 for insolvency practitioners unable to file online. Paper forms may be submitted if accompanied by an explanatory letter.

HMRC's Online End of Year Expenses and Benefits service ceased to be available from 6 April 2022. 

HMRC is publishing electronic versions of the P11D and P11D(b) forms on GOV.UK.

From 6 April, employers needing to make amendments to submitted P11D and P11D(b) forms will also need to use the electronic version. More information on how to report employee benefits online is available on GOV.UK.   

HMRC will provide digitally capable employers with P6 and P9 coding notices only. A process is already in place for employers who require digital assistance. 

Over the next two years, HMRC will continue to reduce higher-volume letters and forms it sends out on paper by seeking greater uptake of its digital channels. This also forms part of HMRC’s commitment to reduce its environmental impact.

Form P9D for benefits paid to lower paid employees is no longer in use. 

Aternatively, insead of filing P11Ds, employers can register to payroll expenses and benefits instead.

See P11D guide and Payrolling of benefits

 

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