Many small employers have probably used HMRC’s Basic PAYE Tools package in the past for filing expenses and benefit forms P11D, P11Db and P9D. These forms are the Employer’s annual return of expenses payments and benefits paid to employees which need to be submitted to HMRC by 6 July 2013. 

From 6 April 2013 HMRC’s basic PAYE Tools package will no longer have the function to submit these forms.

As a reminder forms P11D are for employees earning at a rate of more than £8,500 p.a. including expenses payments and benefits and P9D for those under £8,500 p.a. P11D forms would be required for directors even if under £8,500. 

If you don’t have your own commercial package with the facility to submit these forms then you can use the HMRC PAYE online services which will allow you to complete the necessary details and submit the information on line. 

You need to be registered for PAYE online services HM Revenue & Customs: Register for HMRC taxes and sign up for online services but this should be done anyway as part of PAYE RTI. 

The P11D/P9D function under PAYE online services will lead you through the process of completing the form and highlight the various categories of expenses and benefits that may apply to the employee concerned. Once the P11D information has been completed for all employees then you will be asked to complete form P11Db as part of the submission process. A copy of the submitted form P11D can be printed out to provide the employee. 

Forms P9D can be completed in a similar way using these services. For more details on types of expenses and benefits to include on forms P11D and P9D see HM Revenue & Customs: Expenses and benefits A to Z

Paper forms can be completed if preferred and can be downloaded from the following HMRC links. 

Form P11D.pdf ,  Form P11Db.pdf and  Form P9D.pdf 

Once completed you should then post the paper forms to the following address. 

HMRC NIC&EO
Room BP2101
Lindisfarne House
Benton Park View
Longbenton
Newcastle Upon Tyne
NE98 1ZZ 

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