P11D/P9D

The submission of the form P11D (and occasionally the P9D), together with the form P11D(b) is a critical ‘year end’ requirement. Whilst not directly linked to payroll processing they do report to HM Revenue & Customs all expenses and benefits provided to Directors and employees throughout the tax year. We are happy to handle this reporting requirement on your behalf under a separate service agreement.

A form P11D is used when reporting expenses and benefits provided to all company Directors and employees who earn £8,500 or more per year.

A form P9D is used when reporting expenses and benefits provided to employees who earn less than £8,500 per year.

The P11D submission deadline is different from the payroll (P35) deadline, they are as follow:

• P11D, P9D and P11D9b) must be received by HM Revenue & Customs by 6th July
• Payment of Class 1A must be received by HM Revenue & Customs on the 19th July if payment by cheque or 22nd July if by electronic transfer.

Further guidance is available from the HM Revenue & Customs P11D Guide 2010–11 - Download >>