P11D Filing Deadline Imminent

Just over a week to send in P11Ds

Employers have until 6th July 2017 to file their returns of expenses and benefits for 2016/17, i.e. forms P11D. Form P11D(b) which doubles as the employer declaration and statement of total Class 1A NIC due for the year, must also be submitted by that same date.

For those who have still to start this task, it’s important to complete forms P11D correctly the first time. If you make a mistake, it’s time consuming to correct it and could lead to needless penalties if the inaccuracy results in tax arrears arising.

What employers need to file

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

For each employee in receipt of benefits and/or non-exempt expenses, a form P11D must also be sent to HMRC, unless the employer registered online with the Revenue before 6th April 2016 to tax their employees through the payroll. Those who didn’t register online but then went on to tax some or all benefits through their payroll, will still have to send a P11D but mark clearly on each one which benefits have been taxed via the payroll already.

Employers who haven’t already registered online to payroll company benefits can do so ahead of the 2018/19 tax year. By so doing, employers will no longer need to file P11Ds provided benefits can be payrolled. Those employers who are taxing benefits via their payrolls but have yet to register online to do so, need HMRC’s agreement each year to continue using this method. The Revenue normally only agree that this can be done in exceptional circumstances.

For guidance on how to complete forms P11D and P11D(b), download the P11D Guide 2016 to 2017 (PDF).

Nothing to report

If employers did not pay any expenses or benefits in the year ended 5th April 2017, then they only need to indicate that there is nothing to report if HMRC sent them a paper P11D(b), electronic notice to file a P11D(b) or reminder letter. In these case employers can inform HMRC by visiting PAYE: no return of Class 1A National Insurance contributions.

Common errors to avoid

HMRC provide an online toolkit designed to help employers avoid mistakes which can be downloaded here: Expenses and Benefits from Employment Toolkit (PDF).

Some common mistakes to watch out for are:

  • Don’t put 6th April 2016 and 5th April 2017 in the start and end dates respectively for company cars section of P11D unless they are genuinely the dates that employees received or returned a company car. If the employee had the car prior to the start of the tax year, leave the ‘from’ box blank. If they kept the vehicle into this tax year, leave the ‘to’ box blank.
  • Remember to sign form P11D(b) if you are sending in a paper version.
  • Only send one P11D(b) for each PAYE scheme, showing the total amount of Class 1A NIC due. Don’t send a separate one for employees and directors, for example. HMRC will treat each separate P11D(b) as an amendment to any they have previously received.
  • Check to see if you need to use the ‘adjustments’ at section 4 of P11D(b) before completing box C. If you do need to make an adjustment, you need to leave box C blank.
  • If a director or another employee has received a company loan, double-check that you’ve completed all parts of section H of the P11D.

Finally, remember to pay the Class 1A NIC on time, i.e. by 19th July or 22nd July if paying electronically.

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