Certain employers have a number of new and continuing obligations in 2015/16:


Real Time Information reporting for PAYE


Share and share scheme reporting and penalties

All resporting is now done via HMRC PAYE online. The complicated aspect of share reporting is that you must complete your report on a CSV file and upload your file. This is likely to take some time and so if you are new to this allow sufficient time to file, as once the filing deadline has passed you will not be able to submit a 2014/15 return.

See Shares,securities and options: compliance.


Employment intermediaries: new reporting obligation and penalties

Form P11D

P11D FAQs: 

Useful links:

Tax penalties: P11Ds 
Penalties for late filing and incorrect returns

Do ALL directors need to complete a P11D? 
Guidance for employers

PAYE: P11D dispensations 
Opt in for employers in order to reduce requirement to report expenses.




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