Deadline for submission of forms is 6 July.
The deadline for submitting P11D forms is 6 July. This is also the date by which employers must provide details of class 1A National Insurance contributions owed for 2017-18. These must be paid by 22 July (19 July for cheques).
In Employer Bulletin 72 (tinyurl.com/yavrl4vn), HMRC states that employers that have not already registered online to payroll their company benefits, may wish to do so now ahead of 2019-20.
On P11D filing, HMRC mentions some common mistakes employers make when completing these forms:
- Do not put ‘6 April 2017’ in the start date and/or ‘5 April 2018’ in the end date for company cars, unless they are the dates the employee received or returned a company car. If the employee had the car before the start of the tax year, the ‘from’ box must be blank; if they kept the car into the new tax year, the ‘to’ box should be blank.
- Remember to sign the form P11D(b) if submitting on paper.
- Send only one P11D(b) for each scheme, showing the total due; do not send a separate one for employees and directors. HMRC treats each separate P11D(b) as an amendment to any received previously.
- Check the P11D(b) to see whether the ‘adjustments’ at part 4 should be used before completing part 1 box C. If an adjustment is necessary, part 1 box C must be left blank.
- If an employee has been given a beneficial loan, check that all parts of section H are complete.
Paper forms must be sent to: P11D Support Team BP1102, HMRC, Department 1250, Newcastle NE98 1ZZ.
