Despite the coronavirus lockdowns, HMRC has confirmed that they still expect P11D forms reporting expenses and benefits to be submitted by the normal 6 July deadline.

Employers need to submit a P11D form for each employee they’ve provided with expenses or benefits.

Employers also need to submit a P11D(b) form if:

  • They’ve submitted any P11D forms
  • They’ve paid employees’ expenses or benefits through their payroll
  • HMRC had asked you to – either by sending you a form or an email


What is a P11D form?

The P11D(b) form tells HMRC how much Class 1A National Insurance (at 13.8%) you need to pay on all the expenses and benefits you’ve provided. The National Insurance on benefits is due by 19 July.

If HMRC has asked you to submit a P11D(b), you can tell them you do not owe Class 1A National Insurance by completing a declaration.

Reimbursed expenses no longer need to be reported where they are incurred wholly, exclusively and necessarily in the performance of the employee’s duties. Dispensations from reporting are no longer required, although HMRC would expect internal controls to be in place.

Please note that trivial benefits of less than £50 don’t need to be reported. This typically covers gifts to employees at Christmas and on their birthdays.

If you have any questions about the P11D form, please don’t hesitate to get in touch with PKB and we’ll be more than happy to help.

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