No P11D due

I have previously had to report benefits and expenses to HMRC on form P11D. This year, I indicated on my final RTI submission for the tax year that I would be submitting them as normal- but I have now realised there’s nothing to report. Can I ignore the P11D(b) that HMRC have sent me? 

1st June 2015

No. If HMRC have issued you with a P11D(b) form, you will have to tell them that no P11Ds are due and therefore not to expect any Class 1A contributions either. Otherwise, they will assume that the P11Ds are late once the deadline of 22nd July has passed and will consequently issue with late filing penalties.

To advise HMRC that no P11Ds are due, there are 2 options:

  1. Complete the P11D(b) you’ve received and tick the option ‘No expenses payments or benefits of the type to be returned on forms P11D have been or will be provided for the year ended 5 April 2015. For this reason no forms P11D are attached’ or
  2. Use the online form entitled ‘PAYE - no return of Class 1A National Insurance contributions due for 2014-15’

Whichever option you go for, make sure you inform HMRC by the normal deadline of 22nd July. If you’re using the paper form, make sure you’ve allowed for postal delays. 

By Jo Nockels

Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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