P11D Guidance

When do you need a form P11D?

By law, at the end of each tax year (6 July 2018) you must give HMRC particulars of any expenses payments, benefits and facilities provided to each employee or director. You must also include any expenses payments, benefits or facilities provided to members of the director’s or employee’s family or household.

For most purposes ‘family or household’ is defined as the employee’s spouse or civil partner, sons and daughters and their spouses or civil partners, his or her parents, servants, dependents, and guests.

You must also give the information to each director and relevant employee. When don’t you need a form P11D You shouldn’t complete a P11D if there are no taxable expenses payments or benefits to be returned for an individual or if the expenses and benefits have been taxed through your payroll.

PAYE settlement agreements and exempt payments

You need not show on form P11D expenses payments or benefits in kind covered by a PAYE settlement agreement, the exemption for paid or reimbursed expenses. Download the HMRC booklet for further guidance.

Form P11D(b) is the return of Class 1A for National Insurance contributions due. You can complete and submit returns online using:

  • PAYE Online for Employers

  • Online end of Year Expenses and Benefits forms

  • Electronic Data Interchange (EDI)

P11D Working Sheets

There are working sheets to help you calculate the cash equivalent of benefits for;

  • Living accommodation

  • Vehicles and Fuel

  • Interest-free and low interest loans

  • Relocation expenses

  • Mileage allowance payments

When do you need a form P11D(b)

The form P11D(b) is used to declare the amounts of Class 1A NICs you are due to pay for the year. You must complete and sign a form P11D(b) if you are liable to return any expenses payments or benefits on form P11D.

For details of the official rates of interest for 2017 to 2018, go to www.gov.uk/government/publications/ rates-and-allowances-beneficial-loanarrangements-hmrc-official-rates

More information

If you have any difficulties completing P11Ds or the P11D(b) you can phone the HMRC Employer Helpline on 0300 200 3200 or contact us on 0115 784 4664

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