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Includes reporting expenses and late-filing penalties.
HMRC’s latest Employer Bulletin contains myriad articles which are essential reading for employers. Excerpts from two items follow but for details see here.
Reporting expenses and benefits
The deadline for reporting expenses and benefits in kind to HMRC for 2016-17 is 6 July 2017.
Since 6 April HMRC’s online service has no longer pre-populated the total amount liable to class 1A National Insurance field from the P11D figures. This is to allow employers that are payrolling some or all of the benefits to use the service.
Payrollers are reminded to send HMRC a P11D(b) showing how much class 1A National Insurance is owed. They also need to send a P11D to show any benefits that were not payrolled. Employees should be given a letter explaining what has been payrolled.
From 2017-18 electronic P11D and P11D(b) forms will have to be submitted by XML through the government gateway. 2016-17 is...
