Here we have drawn together articles, news and other information about P35 filing for 2008/09 and P11D's. We have included a selection of useful Any Answers on the subject, together with links to relevant guidance from HMRC. We will add to this resource during March and April 2009, so keep checking back.

PAYE year end filing

Large and medium sized employers must file online this year,that is all those with 50 or more staff. The staff number count is performed in the autumn before the tax year starts and notified during November - this means November 2007 for the current year end forms.

Small employers are entitled to a tax free incentive payment of £75 if they file their P35 and related forms online this year. Next year online filing will be manadatory for these employers too.

HMRC guidance

Register [1] for online filing on HMRC's website, or log in for existing users.

HMRC webpage [2] listing the benefits of online filing and how to get started.

Online demo [3] of registration for PAYE online

There is also an online return submission tool on the Employer CD ROM for 2008-09. To use it you would need to have used the CD ROM tool for the calculation of P11's during the year. This page [4] explains the 2008-09 CD ROM including the year end tools.

HMRC page [5] of year end guidance.

List of commercial software providers

Providers who are approved under the payroll standard accreditation scheme are listed here [6].

No PAYE Scheme

It would only be possible to file a year end return online if you have a scheme reference number. When should you register a scheme?
Newth Talks Tax [7] 2008 article on the requirement to register a scheme.

Should I register a PAYE scheme for the wife? Any Answers [8] on this topic (2009) looking at relative employed but paid below LEL.

Late registration of a payroll scheme Any Answers [9] - what to do.

Service company question

Article [10] discussing the guidance on this question, by Rebecca Benneyworth, dated March 2009

In year processing and payment issues

HMRC being heavy handed? Can they pursue PAYE and NI unpaid before the end of the tax year? Any Answers [11] from late 2008 discusses this issue - and the determination powers of HMRC in these cases.

Correcting PAYE errors Any Answers [12] from 2008 on this topic.

Very large number of staff engaged for a long weekend. PAYE treatment? [13] covered in Any Answers.

PAYE operation in an international group. The Haggis [14] provides a comprehensive answer to a member's question.

Multiple PAYE schemes Is this possible? [15]

Benefits in kind - tax treatment and reporting issues

Forms P11D (and sometimes forms P9D) will need to be submitted to HMRC by 6 July 2009 to report the taxable benefits provided to staff during 2008/09. Form P11D(b) shows the Class 1A NIC liability due by the employer in respect of benefits provided.

HMRC guidance

Summary page [16]of all guidance on expenses and benefits in kind

Employment Income Manual [17] deals with the tax treatment of expenses and benefits. This is the main contents page.

Company car and fuel benefit calculator [18]

AccountingWEB.co.uk articles and features

An AccountingWEB.co.uk guide to Company cars and fuel [19] by Rebecca Benneyworth May 2009

Phones, BlackBerrys and tax [20] article by Rebecca Benneyworth March 2009

Equipping employees to work from home [21] article by Rebecca Benneyworth March 2009

Business motoring - green issues [22] (including benefit aspects) article by Rebecca Benneyworth April 2008

Benefits - £8,500 limit to stay [23] News item dated April 2008.

Benefit or not? Life insurance [24] Any Answers from 2008

Any Answers [25] discussing the tax treatment of a company car.

Employee meals [26] benefit or not? Any Answers from 2008.

News item [27] on beneficial loan interest rate February 2009.

Expense payments - taxable or not?

The tax treatment and reporting of expense payments as opposed to benefits in kind can be quite complex. In general expense payments are taxable on the recipient and then can be claimed back if incurred wholly, exclusively and necessarily in the performance of the duties of the employment.(Section 336 ITEPA 2003).

HMRC guidance

Summary page [28]of all guidance on expenses and benefits in kind

EIM contents [29]page on deductions from earnings

EIM contents [30] page on travelling expenses

AccountingWEB.co.uk articles and features

Travel - when home might be a workplace [31] by Nichola Ross Martin dated 2008

Subsistence and scale rate payments [32] article by Nichola Ross Martin dated April 2008.

Tax relief [33] for fellow employee expenses? Any Answers from February 2009