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 has sent me? 

1st June 2018

No. If HMRC has 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 6th July has passed and will consequently issue with late filing penalties.

To advise HMRC that no P11Ds are due, there are two 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 5th April 2017. For this reason, no forms P11D are attached’ or
  2. Use the online form entitled ‘PAYE - no return of Class 1A National Insurance contributions’

Whichever option you go for, make sure you inform HMRC by the normal deadline of 6th 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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