P11D Deadline – 5th July 2019
If you’re an employer and have provided expenses or benefits to employees or directors, you may need to inform HM Revenue and Customs (HMRC) and pay tax and National Insurance on them.
Examples of expenses and benefits include:
- medical insurance
- company cars
- loans from your company
Reporting and paying
At the end of the tax year you’ll usually need to submit a P11D form to HM Revenue and Customs (HMRC) for each employee you’ve provided with expenses or benefits.
You will also be required to submit a P11D(b) form if:
- you’ve submitted any P11D forms
- you’ve paid employees’ expenses or benefits through your payroll
- HMRC have asked you to – either by sending you a form or an email
If HMRC have asked you to submit a P11D(b), you can tell them you don’t owe Class 1A National Insurance by completing a declaration.
Your P11D(b) tells HMRC how much Class 1A National Insurance you need to pay on all the expenses and benefits you’ve provided.
How to report
You can submit P11D and P11D(b) forms via the following methods:
- Commercial payroll software
- HMRC’s PAYE Online service
- HMRC’s Online End of Year Expenses and Benefits Service
Alternatively, you could download and fill in forms P11D and P11D(b) and post them to the P11D Support Team.
The deadline for submission of P11D(b) forms to HMRC is 5th July 2019. Any Class 1A National Insurance due is payable by 19th July 2019.
If we process payroll on your behalf, we will be in touch to complete and submit P11D and P11D(b) forms for you. Therefore, if you have received any correspondence from HMRC, please do forward it onto us.