Employers have until 6 July to submit their expenses and benefits annual returns (P11D and P11D(b) forms) to HM Revenue & Customs.
Businesses need to submit P11D forms for employees they’ve provided with expenses or benefits before 6 July to avoid any penalties.
Employers registered with HMRC before the end of the tax year can deduct and pay tax on most employee expenses through their payroll. In those cases, employers do not need to submit a P11D form. Instead, employers need to file P11D(b) forms to inform HMRC about the amount of Class 1A National Insurance that they owe for the year.
You’ll see a summary of the information you provided. If everything is correct, select 'Create Submission' and ‘Send Now’ to submit the return.
If you need to correct an error, you will need to send a new paper form including all the expenses and benefits for that employee – not just the information or sections that you want to amend – to HMRC.
All amendments need to be submitted in paper form, even if the original return was filed online, and they also need to clearly specify it is an amendment as well as the tax year you are making the amendment for.
It is important that all the information is correct and submitted in time, as HMRC charges penalties to businesses that make careless and deliberate mistakes that result in an underpayment of tax or over-claim of tax reliefs.