I didn’t pay any expenses or benefits – do I need to file a P11D/P11D(b)?

I haven’t given any expenses or benefits to staff this year, do I have to let HMRC know this or will they just assume this is the case if I do nothing.

3rd July 2019

You only need to report to HMRC if you have been issued with a paper P11D(b), an electronic notice to file a P11D(b) or a reminder to file a P11D(b) letter. This would happen if you have filed P11Ds previously.

If you have been asked to submit a P11D(b) to HMRC but have nothing to report then you will need to tell them this is the case, because if not they will issue penalties as they will assume you are just late.

However, you can click here to inform HMRC that you have nothing to report.

https://www.gov.uk/government/publications/paye-no-return-of-class-1a-national-insurance-contributions

P11Ds only have to be submitted to HMRC for each employee that you have provided benefits or expenses to. 

The filing deadline for forms P11D and P11D(b) is 6 July following the tax year and penalties will be issued if the forms are filed late.

If you would like more information in relation to P11Ds and P11D(b)s please feel free to call us on 0800 0523 555 or use our simple online contact form.

By Samantha Skyring FCCA

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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