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Payrolled car benefit and PllD(b) form

Payrolled car benefit and PllD(b) form

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An employees car benefit has been payrolled and Employee has paid PAYE (only) on the benefit via payroll.

P11d (b) form now due to submitted. Should it show the total benefit due and 13.8% class 1A due ? or is the P11d(b) form suppose to be a NIL return ?

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14th Jun 2019 11:36

The P11D(b) guidance at https://www.gov.uk/government/publications/cwg5-class-1a-national-insura... says
"If you registered online to payroll all your benefits prior to the start of the tax year and have done so, you just need to send form P11D(b). If you payrolled any benefits without registering online to do so, you need to send P11Ds as well, and make a note on the P11D to show which benefits have been taxed through the payroll."
The P11D(b) is not a nil return - payrolling BIKs takes away the P11D entry, but not the P11D(b), which is the self-assessment by the employer of the total Class 1A liability (at least until we see how the termination payments paperwork has been designed). For employers who payroll, the aggregate of P11D benefits will not equal the total on the P11D(b).

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