Expenses and benefits deadlines

Expenses and benefits not payrolled for the 2016/17 tax year will need to be reported to HMRC by 6 July 2017.

Employers can report them by completing specific forms which are available to download on the HMRC website.

There are 2 forms to complete – P11D and P11D(b).

What to do

You need to fill out a P11D form to report any end-of-year expenses and benefits you have given to your employees or directors within your business.

Form P11D(b) is separate and must be completed to report the amount of class 1A national insurance contributions (NIC) due on benefits.

Completing your details

When completing your forms, use the following format:

  • use Arial font size 11 (when printed)
  • sort by employee, not benefit type
  • include your employer reference
  • include an employee’s name and national insurance number
  • put an employee’s expenses and benefits on the same line
  • include P11D letter codes next to each benefit.

You’re required to fill out a P11D(b) if you’re liable to return any expenses payments or benefits on your P11D form.

Payrolling benefits

You don’t need to submit a P11D when putting benefits and expenses through payroll, although you are still required to complete a P11D(b) on how much class 1A NIC is owed.

Once ready, explain to your employees what expenses or benefits you will be payrolling.

Talk to us today about your reporting obligations.