The annual expenses and benefits forms are due for filing with HMRC by 6 July 2010.

If you are an employer providing benefits to employees or reimbursing expenses then you must complete one of the following forms for each employee detailing the expenses/benefits paid during the year ended 5 April 2010:

• P9D - for employees earning less than £8,500
• P11D - for employees earning more than £8,500

A P11D(b) form summarising the total taxable benefits and calculation of the Class 1A National Insurance due should also be completed.

To avoid a penalty all forms must be submitted to HMRC by 6 July 2010.  A copy of the P9D or P11D form should also be provided to the employee by 6 July 2010.

Methods of submission/payment to HMRC

The following methods are all acceptable ways of submitting the P9D, P11D and P11D(b) forms to HMRC:

• Complete a paper version and send by post
• Use the interactive version contained on the employers CD-ROM and send by post
• File the forms electronically using the HMRC website.

Any Class 1A National Insurance must be paid to HMRC by 19 July (22 July if you pay electronically).  The HMRC website has details of how to make Class 1A National Insurance payments.

Dispensations

If you have obtained a dispensation from HMRC regarding the expenses/benefits paid to your employees then there is no requirement to report the dispensed items on the P9D/P11D form.  Our previous post details how dispensations can now be applied for online as well as by post.

For assistance with completing your payroll year end forms or for further information on the above topic please contact us.