P11D and P11D(b) Filing and Payment Deadlines

The deadline for reporting any Class 1A National Insurance contributions (NICs) that you owe for the tax year ending 5 April 2018 needs to be done by 6 July 2018 at the latest.

You also need to send HMRC any P11D forms due by 6 July, failure to do so may result in a penalty. Any Class 1A National Insurance you owe must reach HMRC by 22 July (19 July if you pay by cheque). Information to do this is available here: Employer Bulletin 

It is extremely important that you complete your P11D correctly the first time. If you make a mistake, it’s time-consuming to correct it and your employees will pay the wrong tax in the meantime.

What do I need to file?

If you paid any benefits and/or non-exempt expenses, you need to file a P11D(b). This needs to include the total benefits liable to Class 1A NICs, even if you taxed some or all of them through your employees’ pay.

You also need to send a P11D for each employee in receipt of benefits and/or non-exempt expenses, unless you registered with online with HMRC before 6 April 2017 to tax them through the payroll. If you didn’t register online but then went on to tax some or all benefits through your payroll, you still have to send a P11D form.

If you haven’t already registered online to payroll your company benefits, you may wish to do so now ahead of the 2019-2020 tax year. This means you no longer need to send P11Ds, as long as you can payroll all your benefits.

I didn’t pay any expenses or benefits. Do I need to tell HMRC if I don’t need to file a P11D/P11D(b)?

You only need to tell HMRC that you don’t need to make a return if they sent you a paper P11D(b), an electronic notice to file a P11D(b) or a reminder letter.

How can I be sure I’ve filled in everything correctly?

There are free, toolkits which you can use to help avoid mistakes. Some common ones to watch out for are;

• Do not put ‘6 April 2017’ in the start date and/or ‘5 April 2018’ in the end date for your company cars, unless they are genuinely the dates your employee received or returned a company car. If your employee already had the car before the start of the tax year, leave the ‘from’ box blank; if they kept the car into the new tax year, leave the ‘to’ box blank
• Remember to sign the form P11D(b) if you’re sending a paper one
• Only send one P11D(b) for each scheme, showing the total amount due; don’t send a separate one for employees and directors, for example. HMRC treat each separate P11D(b) as an amendment to any they have received previously
• Check P11D(b) to see if you need to use the ‘adjustments’ at Part 4 before you complete Part 1 box C. If you do need to make an adjustment, you need to leave Part 1 box C blank
• Check P11D if you’ve given someone a beneficial loan, double-check that you’ve completed all parts of Section H.