P11D

After the end of the tax year the employer is required to complete and file returns for expenses and benefits paid to employees. For every employee receiving expenses (in the absence of a dispensation, if appropriate) and benefits during the tax year a form P11D or form P9D must be provided.

The employer must complete one form P11D(b) to declare the overall amount of Class 1A national insurance contributions due on all the expenses and benefits provided.

All of these forms must be submitted to HMRC by 6 July.

Please contact us and ask for additional information on any of the following topics:

• Company car tax
• An introduction to PAYE
• Benefits in kind and expenses payments
• Tax free gifts to staff