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P11D filing deadline nears

18 June 2018
Issue: 4652 / Categories: News
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 (, 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.
Issue: 4652 / Categories: News
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