Are s336 ITEPA 2003 claims necessary?

Posted by fellowcraft PM | on Tue, 21/06/2011 - 19:39 1860 1 comment | report

I'm not sure whether I should be advising clients to sign s336 declarations alongside the P11d's. Are they still necessary? I can't see anywhere that states they are compulsory.

If the employee is a director, I presume you include these with employment pages in SA100. What if you don't - are there any form of penalties etc?

If compulsory, do you send originals by post when submitting P11d's online?

Thanks

Comments

Form Filling

winstonb | Wed, 22/06/2011 - 06:30 | Permalink

I take a practical view on this and only complete if I'm not doing the tax return for the individual or if they are not doing an SA return - they can send in themselves to HMRC to ensure a correct PAYE code.